Gazette officielle du Québec. Québec official gazette., 1 février 1984, Partie 2 anglais mercredi 1 (no 5)

[" gazette officielle du ?(English Edition) ws an Part 2 Regulations ¦ Volume 116 1 February 198-No.5 ft Québec a a ï I i k i i i i Gazette officielle du Québec Part 2 Volume 116 Laws and j^r^i»* Regulations Summary Table of contents.155 Acts 1983 .157 Orders in Council.417 Draft Regulations.421 Notices.453 Erratum.475 Index .477 Legal deposit \u2014 1\" Quarterly 1968 Bibliothèque nationale du Québec © Éditeur officiel du Québec, 1984 NOTICE TO READERS The Gazette officielle du Québec (Laws and Regulations) is published under the authority of the Legislature Act (R.S.Q., c.L-l) and the Regulation respecting the Gazette officielle du Québec (O.C.3333-81 dated 2 December 1981 amended by O.C.2856-82 dated 8 December 1982).Part 2 of the Gazette officielle du Québec is published at least every Wednesday under the title \"LOIS ET RÈGLEMENTS\".If a Wednesday is a legal holiday, the Official Publisher is authorized to publish on the preceding day or on the Thursday following such holiday.1.Part 2 contains: I\" Acts assented to.before their publication in the annual collection of statutes; 2\" proclamations of Acts; 3\" regulations made by the Government, a minister or a group of ministers and of Government agencies and semi-public agencies described by the Charter of the French language (R.S.Q., c.C-ll).which before coming into force must be approved by the Government, a minister or a group of ministers; 4° Orders in Council of the Government, decisions of the Conseil du trésor and ministerial orders whose publication in the Gazette officielle du Québec is required by law or by the Government; 5° regulations and rules made by a Government agency which do not require approval by the Government, a minister or a group of ministers to come into force, but whose publication in the Gazette officielle du Québec is required by law; 6\" rules of practice made by judicial courts and quasi-judicial tribunals; 7° drafts of the texts mentioned in paragraph 3 whose publication in the Gazette officielle du Québec is required by law before their adoption or approval by the Government.2.The English edition The English edition of the Gazette officielle du Québec is published at least every Wednesday under the title \"Part 2 \u2014 LAWS AND REGULATIONS\".When Wednesday is a holiday, the Official Publisher is authorized to publish it on the preceding day or on the Thursday following such holiday.The English version contains the English text of the documents described in paragraphs 1, 2, 3, 5, 6 and 7 of section 1.3.Rates 1.Subscription rates Subscription rates are as follows: Part 2 (French .70 $ per year English edition.70$ per year 2.Special rates The annual subscription does not include the Drug List whose publication is required under the Health Insurance Act (R.S.Q.c.A-29).The said publication is sold separately by number at a miximum rate of 40$ a copy.3.Rates for sale separate numbers Separate numbers of the Gazette officielle du Québec, except the publication mentioned in paragraph 2.sell for 4$ a copy, except when the cost of a number exceeds this amount.4.Publication rates The publication rate is 0.63 $ per agate line regardless of the number of insertions.For information concerning the publication of notices, please call : Pierre Lauzier Gazette officielle du Québec Tél.: (418) 643-5195 Offprints or subscription rates only: Service de la diffusion des publications Tél.: (418) 643-5150 All correspondence should be sent to the following address : Gazette officielle du Québec 1283, boul.(\"barest ouest Québec, QC, GIN 2C9 L'Éditeur officiel du Québec Part 2_GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5_155 Acts 1983 18 An Act respecting the Société immobilière du Québec.161 35 National Museums Act.185 36 An Act respecting the determination of the causes and circumstances of death.199 43 An Act respecting restaurant and hotel workers who derive income from gratuities.237 44 An Act to amend certain legislation to give effect to Government budget policy for the fiscal period 1983-1984.247' 45 An Act to amend legislative provisions concerning municipalities.289 49 An Act to amend the Agricultural Products, Marine Products and Food Act.355 50 An Act to amend various legislative provisions.363 53 An Act to annex a certain territory to the territory of the city of Chicoutimi.393 55 An Act to amend the Civil Code and other legislation respecting adoption.403 56 Appropriation Act No.5, 1983-1984.409 Orders in Council 16-84 Highway Safety Code \u2014 Registration of road vehicles.456 22-84 Amount of the grant per pupil attending an institution for handicapped children declared to be of public interest or recognized for the purpose of grants (1983-1984) .417 163-84 Security guards \u2014 Québec (Amend.).419 166-84 Building materials (Amend.).420 Draft Regulations Cartage \u2014 Québec.421 Engineers \u2014 Business of the Bureau and general meetings.424 Engineers \u2014 Keeping of records and consulting offices.425 Engineers \u2014 Procedure for conciliation and arbitration of accounts.426 Engineers \u2014 Procedure of the professional inspection committee.427 Engineers \u2014 Refresher training periods.428 Fees for registration or licence applications.429 Hairdressers \u2014 Hull.431 Hairdressers \u2014 Sherbrooke.433 Musicians \u2014 Montréal.439 Paper box.441 Solid waste removal \u2014 Montréal.450 Table of contents Page 156 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5_Part 2 Notices Automobile \u2014 Saguenay-Lac-St-Jean \u2014 Constitution of the Comité paritaire.453 Cartage \u2014 Québec \u2014 Monthly report.454 Hairdressers \u2014 Laurentides-Lanaudière \u2014 Constitution of the Comité paritaire.455 Highway Safety Code \u2014 Registration of road vehicles.456 Lists of Bills sanctionned.157 Security guards \u2014 Montréal \u2014 Monthly report.473 Erratum 2506-83 Government and Public Employees Retirement Plan, Act respecting.\u2014Regulation.475 Part 2 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 157 PROVINCE OF QUÉBEC 4th SESSION 32nd LEGISLATURE Québec.21 December 1983 Office of the Lieutenant-Governor Québec, 21 December 1983 This day, at fifteen minutes past four o'clock in the afternoon, the Honourable the Lieutenant-Governor was pleased to sanction the following bills: 3 Archives Act 9 An Act respecting the conservation and development of wildlife 18 An Act respecting the Société immobilière du Québec 36 An Act respecting the determination of the causes and circumstances of death 37 An Act respecting the Agence québécoise de valorisation industrielle de la recherche 43 An Act respecting restaurant and hotel workers who derive income from gratuities 44 An Act to amend certain legislation to give effect to Government budget policy for the fiscal period 1983-84 46 An Act respecting intermunicipal boards of transport in the area of Montréal and amending various legislation 47 An Act respecting transportation by taxi 52 An Act to amend various fiscal laws in view of instituting a new right of appeal for taxpayers 53 An Act to annex a certain territory to the territory of the city of Chicoutimi 54 An Act to amend various fiscal laws 55 An Act to amend the Civil Code and other legislation respecting adoption 56 Appropriation Act No.5, 1983-84 204 An Act to amend the charter of the town of Plessis-ville 207 An Act to amend the charter of the city of Lachine 223 An Act to amend the charter of the city of Beauport 225 An Act to amend the Charter of the city of Sainte-Foy 229 An Act respecting the Fondation E.P.I.C.230 An Act respecting the city of Buckingham To these bills the Royal assent was affixed by the Honourable the Lieutenant-Governor.L'Éditeur officiel du Québec 158 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 Part 2 PROVINCE OF QUEBEC 4th session 32nd legislature Québec.22 December 1983 Office of the Lieutenant-Governor Québec, 22 December 1983 This day, at one o'clock in the morning, the Honourable the Lieutenant-Governor was pleased to sanction the following bills: 35 National Museums Act 49 An Act to amend the agricultural Products, Marine Products and Food Act 50 An Act to amend various legislative provisions 51 Public Service Act 57 An Act to amend the Charter of the French Language 200 An Act to amend the Charter of the city of Montréal 210 An Act to amend the Charter of the city of Sillery 211 An Act to annex a territory to the territory of the town of Mont-Joli 220 An Act respecting the city of La Baie 232 An Act respecting the city of Hull 233 An Act respecting the annexation of a certain territory to that of the city of Sorel 235 An Act respecting the city of Gatineau 241 An Act respecting the village of Saint-Sauveur-des-Monts, the parish of Saint-Sauveur and the municipality of Piedmont 282 An Act respecting the city of Drummondville To these bills the Royal assent was affixed by the Honourable the Lieutenant-Governor.L'Éditeur officiel du Québec Part 2_GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5_L59 PROVINCE OF QUEBEC 4th SESSION 32nd LEGISLATURE ^ Québec, 22 December 1983 Office of the Lieutenant-Governor Québec, 22 December 1983 This day, at forty minutes past one o'clock in the morning, the Honourable the Lieutenant-Governor was pleased to sanction the following bill: 45 An Act to amend legislative provisions concerning municipalities To this bill the Royal assent was affixed by the Honourable the Lieutenant-Governor.L Éditeur officiel du Québec I , i Part 2_GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 161 NATIONAL ASSEMBLY THIRTY-SECOND LEGISLATURE FOURTH SESSION Bill 18 An Act respecting the Société immobilière du Québec (1983, Chapter 40) 1st reading 22 June 1983 2nd reading 5 December 1983 3rd reading 20 December 1983 Assented to 21 December 1983 Québec Official Publisher 1983 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 Part 2 EXPLANATORY NOTES The main object of this bill is to establish a corporation under the name of the \"Société immobilière du Québec\".The affairs of the corporation will be administered by a board of directors comprising nine members.The objects of the corporation will be to put immovables at the disposal of the government departments and public bodies designated by the Government and to provide them with real estate construction, operation and management services.Every department or body on the list will be required to do business exclusively with the corporation, excepting real estate operations and services excluded by order, having regard to a department or body.The corporation will be substitutedfor the Ministère des Travaux publics et de l'Approvisionnement and the Société de développement immobilier du Québec and will thereby assume their powers and obligations and acquire their rights.The bill stipulates that the corporation will be provided with a capital stock of $100 000 OOO.The shares of the corporation will form part of the public domain and be allotted to the Minister of Finance.This bill makes provision for the transfer to the corporation, for a consideration, and on the other conditions determined by the Government, of the movable and immovable property that is part of the public domain and administered by the Ministère des Travaux publics et de l'Approvisionnement.It also contains provisions on the transfer of works under construction and subsequent reimbursement of the Government for them.Without government authorization, the corporation will have no power to contract a loan that would raise its outstanding loans to more than the amount determined by the Government, acquire or hold a percentage of the shares of another corporation that would make the latter a subsidiary of the corporation, or acquire an immovable, transfer it by lease or otherwise alienate it for a greater amount than determined by the Government. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 163 Any rules concerning calls for tenders, awarding of contracts and any other conditions necessary for the attainment of the corporation's objects and mandates may be specified by regulation made by the Government, which may also determine to what extent and on what conditions the, corporation will be governed by the Act respecting the Service des achats du gouvernement, the master file on suppliers, and the government purchasing policy.The bill gives to the Minister responsible for the administration of the Act the power to issue directives to the corporation on its objectives and orientations.The directives will be required to be submitted to the Government for approval and, if approved, they will bind the corporation.The Government, also, will have authority to give directives to the corporation on any aspect of a proposal to build or lease an immovable where it considers the nature of the proposal or the development of the region concerned warrants it.Any directive will be required to be tabled before the National Assembly.In addition the bill contains provisions respecting the protection of the rights of public servant having permanent tenure attached to the Ministère des Travaux publics et de l'Approvisionnement who becomes an employee of the corporation before the date of abolition of the Department.An employee described in the preceding paragraph will be entitled to be a candidate for transfer to a position in the civil service and enter a competition for promotion in accordance with the Civil Service Act (R.S.Q., chapter F-3.1).The Act also ensures that employees may keep the pension plans they had before they were transferred.Lastly, where the corporation ceases all or some of its activities or in case of a lack of work, such an employee will be entitled to be placed on reserve in the public service.The bill also contains several technical provisions to allow the corporation to succeed to the Ministère des Travaux publics et de l'Approvisionnement.Finally, the bill makes amendments of concordance to the various Acts listed at the end of these notes and contains provisions to transfer the power of acquisition and expropriation, for general public purposes, from the Minister of Public Works and Supply to the Minister of Transport.It repeals the Act respecting the Ministère des Travaux publics et de l'Approvisionnement (R.S.Q., chapter M-29) and the Act respecting the Société de développement immobilier du Québec (R.S.Q., chapter S-11). 164 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 Pan ACTS AMENDED BY THIS BILL \u2014 Colonization Roads Act (R.S.Q, chapter C-13); \u2014 Railway Act (R.S.Q., chapter C-14); \u2014 Telegraph and Telephone Companies Act (R.S.Q., chapter C-45); \u2014 Executive Power Act (R.S.Q., chapter E-18); \u2014 Act to secure the handicapped in the exercise of their rights (R.S.Q., chapter E-20.1); \u2014 Act respecting municipal taxation (R.S.Q., chapter F-2.1); \u2014 Act respecting the Ministère des Transports (R.S.Q., chapter M-28); \u2014 Act respecting the Ministère du Revenu (R.S.Q., chapter M-31); \u2014 Government Departments Act (R.S.Q., chapter M-34); \u2014 Act respecting Mauricie Park and its surroundings (R.S.Q., chapter P-7); \u2014 Act respecting Forillon Park and its surroundings (R.S.Q., chapter P-8); \u2014 Act respecting the Régie des installations olympiques (R.S.Q., chapter R-7); \u2014 Act respecting the Civil Service Superannuation Plan (R.S.Q., chapter R-12); \u2014 Act respecting the Service des achats du gouvernement (R.S.Q., chapter S-4); \u2014 Act respecting the Société du Palais des congrès de Montréal (R.S.Q., chapter S-14.1); \u2014 Public Works Act (R.S.Q., chapter T-15). Part2_GAZETTE OFFICIELLE DU QUÉBEC.February I, 1984.Vol.116.No.5 165 ; L Bill 18 An Act respecting the Société immobilière du Québec THE PARLIAMENT OF QUÉBEC ENACTS AS FOLLOWS: DIVISION I establishment and composition ok the corporation 1.A joint-stock company, hereinafter called \"the corporation\", is incorporated under the name of the \"Société immobilière du Québec\".2.The head office of the corporation is in the territory of the Communauté urbaine de Québec; a notice of the location or any change of location of the head office is published in the Gazette officielle du Québec.The corporation may hold its sittings anywhere in Québec.3.The corporation enjoys the rights and privileges of a mandatary of the Government.The property of the corporation forms part of the public domain, .but the performance of its obligations may be levied against its property.The corporation binds only itself when it acts in its own name.4.The affairs of the corporation are administered by a board of directors composed of nine members, as follows: (1) the president of the corporation appointed by the Government for a term of not over five years; (2) eight other members appointed by the Government for a term of not over three years. GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 The members of the board of directors are the directors of the corporation within the meaning of the Companies Act (R.S.Q., chapter C-38).5.Not fewer than six members must be domiciled in Québec.6.The Government shall appoint one of the members of the board of directors to be chairman of the board.The chairman of the board shall preside over the meetings of the board of directors, direct its operations and carry out the other functions vested in him by by-law of the corporation.7.The members of the board of directors shall elect a vice-chairman from among the members contemplated in subparagraph 2 of section 4, to perform the duties of the chairman in his absence.8.Each member of the board of directors remains in office at the expiry of his term until he is replaced or reappointed.A vacancy occurring before the end of a term is filled in the manner and for the time specified in section 4.If the chairman of the board of directors is unable to act, he is replaced by the vice-chairman; if any other member of the board is unable to act, he is replaced by a person designated by the Government, which shall fix his indemnities and allowances.9.A majority of the members of the board of directors, including the chairman, forms a quorum.10.The president of the corporation shall see that the decisions of the board of directors are carried out, and he is responsible for the administration and direction of the company within the scope of its by-laws and policies.He is ex officio the chief executive officer of the corporation and shall devote his full time to his official duties.The remuneration and the other conditions on which the president holds office are specified in a contract binding between him and the corporation.The contract has effect only if it is ratified by the Government.11.The Government shall fix, as required, the salary, allowances, indemnities and the other conditions of employment of the chairman and the other members of the board of directors.All the members of the board of directors are paid out of the revenues of the corporation. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 12.Any member of the board of directors, other than the president of the corporation, having a direct or indirect interest in an undertaking causing his personal interest to conflict with that of the corporation shall, under pain of forfeiture of office, disclose it in writing to the president and abstain from participating in any decision involving the undertaking in which he has an interest.In no case may the president or any employee of the corporation, under pain of forfeiture of office, have a direct or indirect interest in any undertaking causing his personal interest to conflict with that of the corporation.However, forfeiture is not incurred where the interest devolves to him by succession or gift, provided he renounces or disposes of it with dispatch.13.The corporation may, by by-law, establish an executive committee, determine its functions and powers and fix the term of office of its members.14.The secretary and the other employees of the corporation are appointed in the manner provided and in accordance with the staffing plan established by by-law of the corporation.The scales and standards of remuneration and the other conditions of employment of the employees of the corporation are determined by resolution of the board of directors and submitted for approval to the Government.15.The corporation may make any by-law concerning the exercise of its powers and its internal management.fi By-laws made in accordance with this division come into force on the date of their approval by the Government or on any later date it determines.The by-laws do not require confirmation by the shareholders.16.The minutes of the sittings of the board of directors, approved by the board and certified by the chairman or any other person authorized to do so by the by-laws of internal management of the corporation are authentic.The same applies to documents and copies emanating from the corporation and forming part of its records, if they are so certified.17.No document is binding on the corporation unless it is signed by the president or, in the cases determined by by-law of the corporation, an employee of the corporation.The corporation, by by-law, may, on the conditions it determines, allow a required signature to be affixed by means of an automatic device GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part 2 to the documents it determines, or a facsimile of a signature to be engraved, lithographed or printed on them.However, the facsimile does not have the same force as the signature itself unless the document is countersigned by a person authorized by the president.DIVISION II objects and powers of the corporation 18.The objects of the corporation are, for a consideration, to place immovables at the disposal of the government departments and agencies and to provide services to them in the construction and operation of buildings and in property management.For these purposes, it may, in particular, (1) acquire by agreement any immovable, part of an immovable or real right; (2) build, lease, maintain and hold any immovable; (3) sell, alienate, transfer by lease or otherwise, or give as security any movable or immovable property and any rights therein; (4) equip and furnish immovables and, for that purpose, acquire, lease, maintain and hold any movable property.19.From (insert here the date of coming into force of this section), every department and public body entered on a list established by government order shall deal exclusively with the corporation for purposes of the objects stated in section 18, excepting the real estate operations and services excluded by the order in the case of any particular department or agency or any of their administrative units.This section does not result in the cancellation of any contract or irrevocable offer made by such a department or agency before (insert here the date of coming into force of this section).20.The corporation may put at the disposal of any body, other than a body contemplated in the list drawn up in accordance with section 19, premises it considers surplus.The corporation may also enter into agreements with the body, in the cases determined by the Government, respecting the other activities and services of the corporation referred to in section 18.21.A further object of the corporation is to build and develop a convention centre in Montréal.The corporation shall also take part in the construction, development and operation of Place Desjardins in Montréal. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 169 For the purposes of the second paragraph, the corporation may, with prior approval of the Government, (1) acquire and hold shares of the capital stock or other securities of Place Desjardins Inc.; (2) transfer the shares or other securities to the Caisse de dépôt et placement du Québec or to any public corporation or public body; (3) associate with any public corporation or public body or any body of the Mouvement Desjardins for the attainment of the objects set forth in the second paragraph; (4) guarantee the completion of the work of construction and development of Place Desjardins; (5) advance to Place Desjardins Inc.any amount considered necessary, at such rate of interest, for such time and on such other conditions as the corporation deems appropriate; (6) give any other guarantees or undertakings in respect of the work or its financing or resulting therefrom; and, (7) for purposes of the foregoing paragraphs, make such agreements as the corporation deems appropriate.22.The corporation shall also carry out any other mandate related to the objects of the corporation and entrusted to it by the Government where the whole or part of the related costs are assumed by the Government.The order conferring a mandate under this section must be tabled, within 15 days after it is made, before the National Assembly if it is in session or, if it is not sitting, within fifteen days after the opening of the next session or resumption.23.The corporation, with the authorization of the Government, may expropriate property of any kind that is necessary for the carrying out of its objects and mandates.DIVISION III ' financial provisions § I.\u2014Capital structure 24.The authorized capital of the corporation is $100 000 000.It is divided into 100 000 shares with a par value of $1000 each.; GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116, No.5 Part 2 25.The shares of the corporation form part of the public domain and are allotted to the Minister of Finance.§ 2.\u2014 Transfer of movable and immovable property forming part of the public domain 26.The corporation, from the date and according to the terms and conditions determined by the Government, becomes the owner of the movable and immovable property forming part of the public domain that is administered by the Ministère des Travaux publics et de l'Approvisionnement on that date, except the Parliament Building, the Pamphile-LeMay building, the Honoré-Mercier building and any movable property therein and any other immovable or movable property determined by the Government.The Government, on the conditions it determines, may transfer to the corporation the ownership of any other movable or immovable property forming part of the public domain.The corporation shall assume the obligations and acquires the rights of the Government in respect of the movable and immovable property.However, the corporation and the Government are jointly and severally liable for the current building contracts for which the Ministère des Travaux publics et de l'Approvisionnement is responsible on that date.27.The Government shall determine, by order, the value of the movable and immovable property transferred under section 26, except the sums receivable and the sums payable, which are transferred at their book value on the date of transfer.The net value of the sums receivable and payable contemplated in the first paragraph is covered by an acknowledgement of debt between the corporation and the Minister of Finance.The amount of the acknowledgement of debt is payable within 180 days of the date of transfer contemplated in section 26.The other terms and conditions shall be determined by the Government.28.The corporation shall pay to the Government, on the date the Government determines, the value of the immovable property contemplated in section 26 which was under construction between 1 April 1983 and {insert here the date of coming into force of this section).The corporation shall also pay to the Government, on the date the Government determines, the value of the new movable property in stock in the custody of the Ministère des Travaux publics et de l'Approvisionnement on the date of the transfer contemplated in section 26.29.The corporation shall sign, in favour of the Minister of Finance, a note in the amount of Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 171 (1) the value of the movable and immovable property transferred, excluding the value of sums receivable and payable, less (2) the value of the property contemplated in section 28 and the value of the fully-paid shares of the corporation on the date of the transfer for which the Government ordered payment in property.The amount of the note and the value of the shares mentioned in subparagraph 2 of the first paragraph decrease the net debt of the Government, as defined in the public accounts prepared under the Financial Administration Act (R.S.Q., chapter A-6).The note is payable on demand to the Minister of Finance, including by the delivery of shares of the corporation or by setting off against any sum the Government may owe to the corporation, and includes any other terms and conditions determined by the Government.30.The corporation may register by deposit a statement including the description, according to article 2168 of the Civil Code, of any immovable of which the corporation has become the owner under the first or second paragraph of section 26, and the registrar of the registration division in which the immovable is situated is bound to register the statement.§ 3.\u2014Financing 31.The shares of the corporation are fully paid if, by order of the Government, (1) the Minister of Finance pays to the corporation, out of the consolidated revenue fund, the amount of $100 000 000 for 100 000 shares of its capital stock, or if (2) the property the ownership of which is transferred in accordance with section 26 of this Act is allocated to full payment for the shares of the corporation.However, the Government may order that the consideration will be paid, to the extent it indicates, both in cash and in property.The payment in cash contemplated in this section may be made in one or several instalments, the amount and the terms and conditions of which are determined by the Government.The corporation shall issue share certificates to the Minister of Finance in return for payments made in accordance with this section, as when they are made, where such is the case.32.The Government may, on the conditions and modalities it determines, 172 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part 2 (1) guarantee the payment in principal and interest of any loan made to the corporation; (2) guarantee the execution of any other obligation of the corporation; (3) authorize the Minister of Finance to advance to the corporation any amount considered necessary for the pursuit of its objects.Amounts required for the carrying out of this section are taken out of the consolidated revenue fund.33.In no case may the corporation, without the authorization of the Government, (1) contract a loan that increases the aggregate of its outstanding loans to more than the amount determined by the Government; (2) enter into a contract for a term and an amount exceeding those determined by the Government; (3) acquire or hold over 50% of the shares of a corporation or a sufficient percentage of them to elect the majority of the directors of that corporation; (4) acquire, transfer by lease or otherwise alienate an immovable for an amount exceeding the amount determined by the Government.The order of the Government regarding any matter contemplated in subparagraph 2 or 3 of the first paragraph must be tabled, within fifteen days after it is made, in the National Assembly if it is in session or, if it is not sitting, within fifteen days of the opening of the next session or resumption.DIVISION IV special powers and duties and conditions ok exercise 34.The Government may, by regulation, (1) fix rules respecting public tenders, the awarding of contracts and the other conditions necessary for the carrying out of the objects and mandates of the corporation; (2) determine to what extent and on what conditions the corporation is subject to the Act respecting the Service des achats du gouvernement (R.S.Q., chapter S-4), to the use of the master file on suppliers and to the purchasing policy of the Government. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 173 Regulations made under this section come into force on the tenth day after their publication in the Gazette officielle du Québec or on any later date determined therein.35.The corporation is required to pay to the Ministère des Affaires municipales an amount equal to the amount of money paid annually by the department to municipal corporations to stand in lieu of (1) the municipal real estate taxes in respect of an immovable owned by the corporation; (2) the business taxes in respect of a place of business in which the corporation carries on its ordinary activities; (3) any taxes other than real estate taxes and compensations for municipal services in respect of an immovable contemplated in paragraphs 1 and 2.36.From 1 July 1984, the corporation shall pay to every corporation of school commissioners, trustees or administrators an amount of money to stand in lieu of the school taxes in respect of an immovable owned by the corporation.The amount paid is equal to the aggregate of the school taxes that would be exigible if the immovable were not exempt from school taxes.37.Dividends paid by the corporation are fixed by the Government and not by the directors.38.The Minister responsible for the administration of this Act may, within the scope of the responsibilities and powers conferred on him, issue directives to the corporation on the objectives and orientation of the corporation in the discharge of its duties under the Act; these directives require prior approval by the Government.The Government, also, may issue directives to the corporation on any aspect of any project for the construction or lease of an immovable where it considers it warranted by the nature of the project or the development of the area concerned.Directives issued under this section bind the corporation.Every directive issued under this section must be tabled, within fifteen days of its approval or adoption, as the case may be, in the National Assembly if it is in session or, if it is not sitting, within fifteen days of the opening of the next session or resumption.Third persons are not bound to see to the carrying out of this section, nor may.it be invoked by or against them. 174 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116.No.5 Part 2 39.Sections 129, 130, 142,159 to 162, 179 and 189 to 196 of the Companies Act (R.S.Q., chapter C-38) do not apply to the corporation.DIVISION V accounts and reports 40.The fiscal period of the corporation ends on 31 March each year.41.Not later than 31 July each year, the corporation shall forward to the Minister its financial statements and a report of its activities for the previous fiscal period.The financial statements and the report of activities must include all the information required by the Minister.42.The Minister shall table the report of activities and the financial statements of the corporation in the National Assembly within fifteen days of receiving them, if it is in session, or, if it is not sitting, within fifteen days of the opening of the next session or resumption.43.The books and accounts of the corporation are audited annually, and every time the Government orders them audited, by the Auditor General or, with the approval of the Government, by an auditor designated by the corporation.The auditor's report must accompany the report of activities and the financial statements of the corporation.44.Before the beginning of each fiscal period, the corporation shall prepare an operating budget and a capital budget and submit them to the Government for approval.The Government shall determine the form, tenor and timetables of the budgets.45.The corporation shall give to the Minister responsible for the administration of this Act any information he may require on its activities.DIVISION VI miscellaneous and transitional provisions 46.Any person in the employ of the corporation may apply for a transfer to a position in the public service or enter a competition for promotion in accordance with the Civil Service Act (R.S.Q., chapter F-3.1), if on (insert here the date of coming into force of this section), he was a civil servant with permanent tenure of the Ministère des Travaux publics et de l'Approvisionnement and if his appointment to the Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 175 corporation occured before (insert here the date of coming into force of section 77).This section also applies to any civil servant with permanent tenure of the Ministère des Finances or the Ministère de la Justice who was in service at the Ministère des Travaux publics et de l'Approvisionnement on (insert here the date of coming into force of this section) and who is in the employ of the corporation.47.Section 77 of the Civil Service Act applies to any employee contemplated in section 46 who enters a competition for promotion to a position in the public service.48.Where an employee contemplated in section 46 applies for a transfer or a competition for promotion, he may require the Office du recrutement et de la sélection du personnel de la fonction publique to give him an opinion on the classification he would have in the public service.The opinion must take into account the classification that the employee had in the public service on the date of his termination of employment and the experience and years of formal training he has acquired since he has been in the employ of the corporation.Where an employee is transferred pursuant to section 46, the deputy minister or chief executive officer shall establish his classification in accordance with the opinion contemplated in the first paragraph.Where an employee is promoted pursuant to section 46, his classification must take account of the criteria provided in the first paragraph.49.Where all or some of the activities of the corporation cease or in case of a lack of work, the employee contemplated in section 46 is entitled to be placed on reserve in the public service with the classification he had before the date of his termination of employment.In the case of this section, the Office du recrutement et de la sélection du personnel de la fonction publique shall, where applicable, assign the employee a classification that takes account of the criteria provided in the first paragraph of section 48.50.A person placed on reserve pursuant to section 49 remains in the corporation until the Office du recrutement et de la sélection du personnel de la fonction publique is able to place him.51.Subject to any rights of action which may exist under a collective agreement, an employee contemplated in section 46 who is removed or dismissed may appeal therefrom in accordance with section 87 or 97, as the case may be, of the Civil Service Act. 176 GAZETTE OFFICIELLE DU QUÉBEC.February I.1984.Vol.116.No.5 Part 2 52.The associations of employees certified in accordance with Chapter VIII of the Civil Service Act (R.S.Q., chapter F-3.1) which represent groups of employees at the Ministère des Travaux publics et de l'Approvisionnement on (insert here the date of coming into force of this section) continue to represent those employees at the Société immobilière du Québec until 31 December 1985.The associations of employees also represent, according to the groups contemplated, the future employees of the corporation until 31 December 1985.The following collective agreements apply to the employees of the corporation so far as they are applicable: (1) the collective agreements filed in the office of the labour commissioner-general in accordance with the Act respecting the conditions of employment in the public sector (1982, chapter 45); (2) the collective agreement signed on 21 April 1978 between the Syndicat des agents de la paix de la fonction publique and the Gouvernement du Québec; (3) every collective agreement between the Gouvernement du Québec and the Syndicat des constables spéciaux du gouvernement du Québec signed after the date of assent to this Act for which the expiration date is 31 December 1985.Notwithstanding the foregoing, in no case may the provisions of the described collective agreements that regard security of employment apply to employees contemplated in the second paragraph.The regulations mentioned in Schedule I apply to employees of the corporation who were contemplated in those regulations before being transferred, so far as the provisions of the collective agreements to which they refer are applicable.53.The Government may authorize the Minister of Finance to advance to the corporation, out of the consolidated revenue fund, any amount necessary for the payment of the salaries, remuneration and indemnities of the employees of the corporation, for the period and on the other conditions the Government determines.Amounts advanced under this section may be deducted, to the extent ordered by the Government, from the amounts it may owe to the corporation.54.The transfers provided for in section 26 and the transfers of rights provided for in this Act have effect notwithstanding the non-fulfilment, at the time of those transfers, of an obligation or a condition provided in an Act or contract. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 No proceedings may be brought against the Government, the corporation or any of their members, employees or officers solely by reason of a transfer or the non-fulfilment of an obligation or condition described in the first paragraph.55.The Act to authorize municipalities to collect duties on transfers of immoveables (R.S.Q., chapter M-39) does not apply to transfers provided in section 26.56.The corporation and the Government are jointly and severally liable for the obligations arising from leases to which the Government is a party as a lessee, and which are in effect on the date determined in accordance with section 26.However, the subletting of the premises rented by the Government under such a lease is not subject to section 1619 of the Civil Code and the lessor shall impose no condition, restriction, obligation or additional or preliminary procedure with respect to the subletting on the corporation.57.The rights and obligations arising from the deeds signed in accordance with the Act respecting the Ministère des Travaux publics et de l'Approvisionnement are transferred to the corporation, subject to provisions inconsistent with this Act and unless the Government decides otherwise.58.The records and other documents of the Ministère des Travaux publics et de l'Approvisionnement become the records and documents of the corporation, except where the Government decides otherwise.59.Pending cases in the Ministère des Travaux publics et de l'Approvisionnement are continued and decided by the corporation, except where the Government decides otherwise.60.Proceedings to which the Minister or Deputy Minister of Public Works and Supply is a party are transferred, without continuance of suit, to the president of the corporation according to the attributions conferred on him by law or, if the Government decides otherwise, to any other person it designates.61.The corporation may, on the conditions and modalities determined by the Government, occupy the premises and use the property used by the Ministère des Travaux publics et de l'Approvisionnement until it is in a position to replace them, if required.62.The Government may amend any regulation made or approved by it to replace or strike out the expression \"Ministère des Travaux publics et de l'Approvisionnement\" and any other expression, in order 178 GAZETTE OFFICIELLE DU QUÉBEC, February I.1984, Vol.116.No.5 Part 2 to ensure concordance between those regulations and the purposes of this Act.Any regulation made under this section may, once it is published and if it so provides, apply from (insert here the date of coming into force of this section).63.In every order in council, order, contract, proclamation, agreement or other document, the expressions \"Ministère des Travaux publics et de l'Approvisionnement\" and \"Minister of Public Works and Supply\", as well as the word \"department\" and the word \"Minister\", where they denote the said department or Minister, designate, where the context permits it, the Société immobilière du Québec, the president of the corporation, the corporation or the president or, if the Government decides otherwise, any other person it may designate.64.The Société immobilière du Québec is substituted for the Société de développement immobilier du Québec and, as such, it assumes the powers and obligations of that corporation, and acquires its rights.65.In any regulation, by-law, order in council, order, contract, agreement or other document, the expression \"Société de développement immobilier du Québec\" is replaced, if the context permits it, by the expression \"Société immobilière du Québec\" or by the word \"corporation\".66.The sums necessary for the carrying out of this Act are taken out of the consolidated revenue fund for the fiscal periods 1983-84 and 1984-85, to such extent as may be determined by the Government.67.Section 16 of the Colonization Roads Act (R.S.Q., chapter C-13) is replaced by the following section: \"16.The Public Works Act (R.S.Q., chapter T-15) and sections 11.1,11.3 and 11.4 of the Act respecting the Ministère des Transports (R.S.Q., chapter M-28) apply, mutatis mutandis, to colonization works mentioned in this Act, where applicable.\" 68.The Railway Act (R.S.Q., chapter C-14) is amended by replacing the expression \"Minister of Public Works and Supply\" and the expression \"Ministère des Travaux publics et de 1 'Approvisionnement' ' by the expression ' 'Minister of Transport'' and the expression \"Ministère des Transports\" wherever they appear in sections 80, 81, 88 and 173, mutatis mutandis.69.Section 9 of the Telegraph and Telephone Companies Act (R.S.Q., chapter C-45) is amended by replacing the third paragraph by the following paragraph: Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 179 \"It may also, with the approval of the Régie des services publics, lease or acquire, in whole or in part, a line already constructed.\"' 70.Section 4 of the Executive Power Act (R.S.Q., chapter E-18), amended by section 18 of chapter 50, section 199 of chapter 52 and section 18 of chapter 53 of the statutes of 1982, is again amended by repealing subparagraph 11.71.Section 7 of the Act to secure the handicapped in the exercise of their rights (R.S.Q., chapter E-20.1), amended by section 31 of chapter 53 of the statutes of 1982, is again amended by replacing the expression \"Deputy Minister of Public Works and Supply\" by the words \"the person designated by the Minister responsible for the carrying out of the Act respecting the Société immobilière du Québec\".72.Section 204 of the Municipal Taxation Act (R.S.Q., chapter F-2.1) is amended by replacing paragraph 1 by the following paragraph: \"(1) an immovable belonging to the Crown in right of Québec, unless it is administered or managed by a corporation that is a mandatary of the Crown in right of Québec;\".73.Section 255 of the said Act, amended by section 219 of chapter 63 of the statutes of 1982, is again amended by replacing the first paragraph by the following paragraph: \"255.With respect to an immovable contemplated in paragraphs 1 and 2.1 of section 204 and to a place of business where the Crown in right of Québec, the Société immobilière du Québec or the Société de la Place des Arts de Montréal carries on its ordinary business, the amounts are equal, respectively, to the aggregate of the municipal real estate taxes that would be exigible if such immovable were not exempt from real estate tax, and if the activities of the place of business were not exempt from business tax.\" 74.Section 257 of the said Act, amended by section 220 of chapter 63 of the statutes of 1982, is again amended by replacing the first paragraph by the following paragraph: \"257.The amount of money paid by the Government in respect of an immovable contemplated in the first paragraph of section 255 stands in lieu of municipal real estate taxes and the tax paid in respect of a place of business contemplated in the said paragraph stands in lieu of the business tax.The Government shall also pay the amount of the taxes other than real estate taxes and compensations imposed on the owner of an immovable contemplated in the first paragraph of section 255.\" 180 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116.No.5 Part 2 75.Section 3 of the Act respecting the Ministère des Transports (R.S.Q., chapter M-28) is amended by replacing paragraph b by the following paragraph: ' '(b) take measures to improve transportation services and for such purpose he may, in particular, carry out or cause to be carried out construction, maintenance arid repair works of port, airport and railway facilities;\".76.Section 11 of the said Act is replaced by the following sections: \"11.For the purposes of section 3, the Minister may acquire, by agreement or expropriation, or lease any property he considers necessary.\"11.1 The Minister may acquire, by agreement or expropriation, on behalf of the Government, its departments and agencies, any property he considers necessary for the construction, improvement, enlargement, maintenance and use of public works or buildings or for obtaining better access thereto.\"11.2 The Minister, in order to obtain full or partial payment of an obligation in favour of the Minister of Revenue, may, at the request of the Minister of Revenue, acquire immovables already serving as real security for the discharge of that obligation.\"11.3 All property acquired by the Minister forms part of the public domain and he may dispose of it as he sees fit when the property is no longer needed.\"11.4 The Government, by regulation, may determine the conditions to be observed by the Minister to dispose of property contemplated in section 11.3.The regulation may prescribe the cases where the disposition of property is subject to authorization by the Government.Regulations made under the first paragraph come into force ten days after their publication in the Gazette officielle du Québec or on any later date indicated therein.\"11.5 The Minister may acquire, by agreement or expropriation, any disused railway area and dispose thereof as he sees fit.\" 77.The Act respecting the Ministère des Travaux publics et de l'Approvisionnement (R.S.Q., chapter M-29) is repealed.78.Section 1 of the Government Departments Act (R.S.Q., chapter M-34), amended by section 19 of chapter 50, section 210 of chapter 52 and section 19 of chapter 53 of the statutes of 1982, is again amended by repealing paragraph 10. GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 79.Section 1 of the Act respecting Mauricie Park and its surroundings (R.S.Q., chapter P-7) is amended by replacing the expression \"Minister of Public Works and Supply\", in the first line, by the expression \"Minister of Recreation, Fish and Game\".80.Section 1 of the Act respecting Forillon Park and its surroundings (R.S.Q., chapter P-8) is amended by replacing the expression \"Minister of Public Works and Supply\", in the first line, by the expression \"Minister of Recreation, Fish and Game\".81.Section 3 of the said Act is amended by replacing the expression \"Minister of Public Works and Supply\", in the fourth line, by the expression \"Minister of Recreation, Fish and Game\".82.Section 5 of the said Act is amended by replacing the expression \"Minister of Public Works and Supply\", in the first two lines, by the expression \"Minister of Recreation, Fish and Game\".83.Section 16.1 of the Act respecting the Régie des installations olympiques (R.S.Q., chapter R-7), amended by section 67 of chapter 58 of the statutes of 1982, is again amended by replacing the expression \"Minister of Public Works and Supply\", in the third line of the second paragraph, by the expression \"Minister\".84.Section 55 of the Act respecting the Civil Service Superannuation Plan (R.S.Q., chapter R-12), amended by section 96 of chapter 51, by section 220 of chapter 53 and by section 233 of chapter 63 of the statutes of 1982, is again amended by adding, after paragraph 18, the following paragraph: \"(19) the president and employees of the Société immobilière du Québec.\" 85.Section 1 of the Act respecting the Service des achats du gouvernement (R.S.Q., chapter S-4) is amended by replacing paragraph a by the following paragraph: \"(a) \"Minister\" designates the Minister appointed by the Government as the Minister responsible for the administration of this Act;\".86.Section 3 of the said Act is amended by adding, at the end, the following paragraph: \"He has the rights, powers and privileges conferred on a chief executive officer of an agency under the Civil Service Act.\" GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part 2 87.Section 5 of the said Act is amended by replacing the expression \"Minister of Public Works and Supply\", in the first line, by the word \"Minister\".88.The Act respecting the Société de développement immobilier du Québec (R.S.Q., chapter S-ll) is repealed.89.Section 18 of the Act respecting the Société du Palais des congrès de Montréal (R.S.Q., chapter S-14.1) is amended by replacing paragraphs 1 and 4 by the following paragraphs: \"(1) to manage and operate the Palais des congrès de Montréal; \"(4) to replace the Société immobilière du Québec in respect of the development and improvement of the Palais des congrès to such extent, on such conditions and on such date as are fixed by the Government.\" 90.Section 19 of the said Act is amended by replacing the expression \"Société de développement immobilier du Québec\", in the last line, by the expression \"Société immobilière du Québec\".91.Section 1 of the Public Works Act (R.S.Q., chapter T-15) is amended by replacing the expression \"Minister of Public Works and Supply\", in the first line, by the expression \"Minister of Transport\".92.The said Act is amended by repealing sections 11, 14 and 18 as well as Division II, including sections 19 and 20.93.The said Act is amended by inserting, after section 55, the following section: \"55.1 This Act is operative only for the administration of the Colonization Roads Act (R.S.Q., chapter C-13).\" 94.The Minister of Transport is substituted without other formality for the Minister of Public Works and Supply in any matter commenced under sections 11 and 14 of the Public Works Act (R.S.Q., chapter T-15), and shall continue any proceedings to which the Minister of Deputy Minister of Public Works and Supply is a party, without continuance of suit.95.A reference in any Act, regulation, by-law, order or other document to section 204, 255 or 257 of the Act respecting municipal taxation is a reference to that section as amended by this Act.96.The Government shall designate the Minister responsible for the carrying out of this Act., Part 2 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984, Vol.116.No.5 183 \u20227.This Act shall operate notwithstanding the provisions of sections 2 and 7 to 15 of the Constitution Act, 1982 (Schedule B of the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).98.This Act comes into force on the date to be fixed by proclamation of the Government, except the provisions excluded by the proclamation, which come into force on any later date or dates fixed by proclamation of the Government.i. 184 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 Part 2 SHEDULEI (Section 52) 1.The \"Regulation respecting the conditions of employment of office staff, technicians and staff of comparable rank, certain employees at the official residence of the Lieutenant-Governor, minister's chauffeurs and workmen\", made on 13 April 1982 by ministerial order 188-82 approved by C.T.138 835 of 27 April 1982, amended on 2 December 1982 by ministerial order 263-82 approved by C.T.142 047 of 7 December 1982, amended on 17 December 1982 by ministerial order 269-82 approved by C.T.142 284 of 20 December 1982 and amended on 10 May 1983 by ministerial order 292-83 approved by C.T.144 821 of 7 June 1983.2.The \"Regulation respecting the conditions of employment of professional staff\", made on 12 January 1982 by ministerial order 187-82 approved by C.T.137 510 of 16 February 1982, amended on 29 March 1982 by ministerial order 215-82 approved by C.T.139 121 of 11 May 1982, amended on 2 December 1982 by ministerial order 261-82 approved by C.T.142 045 of 7 December 1982, amended on 17 December 1982 by ministerial order 268-82 approved by C.T.142 283 of 20 December 1982, and amended on 10 May 1983 by ministerial order 294-83 approved by C.T.144 823 of 7 June 1983.3.The \"Regulation respecting the remuneration, social benefits and other conditions of employment of certain civil servants\" (R.R.Q., 1981, Chapter F-3.1, r.19), amended on 2 December 1982 by ministerial order 262-82 approved by C.T.142 046 of 7 December 1982, amended on 28 February 1983 by ministerial order 279-83 approved by C.T.143 074 of 1 March 1983 and amended on 10 May 1983 by ministerial order 295-83 approved by C.T.144 824 of 7 June 1983. NATIONAL ASSEMBLY THIRTY-SECOND LEGISLATURE FOURTH SESSION Bill 35 National Museums Act (1983, Chapter 52) 1st reading 15 June 1983 2nd reading 13 December 1983 3rd reading 21 December 1983 Assented to 22 December 1983 Québec Official Publisher 1983 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 Part 2 EXPLANATORY NOTES The object of this bill is to establish the Musée du Québec and the Musée d'Art contemporain de Montréal.The role of the Musée du Québec will consist in making known, promoting and preserving Québec works of art of all periods from ancient to contemporary art and ensuring a place for international works of art through acquisitions, exhibitions and other cultural activities.The role of the Musée d'Art contemporain de Montréal, on the other hand, will consist in making known, promoting and preserving Quebec contemporary works of art and ensuring a place for international contemporary art through acquisitions, exhibitions and other cultural activities.Finally, the bill indicates the composition and mode of appointment and replacement of the members of the board of directors of a museum and, in addition, allows the museum to create categories of non-voting members. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 187 I Bill 35 National Museums Act THE PARLIAMENT OF QUÉBEC ENACTS AS FOLLOWS: CHAPTER I INTERPRETATION 1.In this Act, unless the context indicates a contrary meaning, the word \"museum\" means a national museum established under this Act.CHAPTER II ESTABLISHMENT 2.A national museum is hereby established under the name of the \"Musée du Québec\".3.A national museum is hereby established under the name of the \"Musée d'Art contemporain de Montréal\".CHAPTER III CONSTITUTION AND ORGANIZATION 4.A museum is a corporation; it has all the powers of a corporation in addition to those conferred on it by this Act.5.A museum is a mandatary of the Government.The property of a museum forms part of the public domain but the performance of its obligations may be levied against its property GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 Part 2 other than the works of man or the products of nature included in its collections.6.The head office of a museum shall be at the place determined by the Government; notice of the address or change of address of the head office is published in the Gazette officielle du Québec.7.The affairs of a museum are administered by a board of directors consisting of nine members, including a chairman, appointed by the Government.One of the members is appointed on the recommendation of the urban or regional community or, if none, the municipal council, having jurisdiction at the place of the head office of the museum.A second member is appointed after consultation with educational circles.The remaining members are appointed after consultation with the board of directors of the museum and persons or organizations or associations interested in museology.The by-laws of a museum may provide for other categories of members; these are non-voting members.8.The Government shall fix the salary, fees or allowances of the members and any indemnities they are entitled to.9.The chairman is appointed for a term of not over five years; the other members are appointed for a term of not over three years.No members may be appointed for more than two consecutive terms nor, in the case of the chairman, may the second term exceed three years.10.The chairman shall preside at meetings of the board of directors, supervise its operations and assume all the other duties assigned to him by by-law of the museum.11.A member remains in office at the expiry of his term until he is replaced or reappointed.Any vacancy among the members is filled according to the mode prescribed for the appointment of the member to be replaced.12.Five members are a quorum at sittings of a board of directors.13.In case of a tie-vote, the chairman has a casting vote. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 189 14.If a member is absent or temporarily unable to act, the Government may, on the conditions it determines, appoint a person as interim member, according to the mode of appointment provided in section 7.15.A museum shall appoint a director general; his salary, allowances, indemnities and other conditions of employment are established by contract binding him to the museum.16.The director general is responsible for the management of the museum within the scope of its by-laws.17.The director general shall devote his full time to his official duties; however, he may simultaneously carry out the duties of secretary.18.A museum may appoint a secretary and any other employee necessary for its functions.19.The secretary and the other employees are appointed and remunerated in accordance with the standards, scales and staffing plan established by the by-laws of the museum.The by-laws come into force from the date of their approval by the Government.20.Subject to section 39, a museum may adopt by-laws concerning the exercise of its powers and its internal management.The by-laws come into force from the date of their approval by the Government.21.No member may, under pain of forfeiture of office, have a direct or indirect interest in an undertaking causing his personal interest to conflict with his official duties.However, forfeiture is not incurred if the interest devolves to him by succession or gift, provided he renounces or disposes of it with dispatch.22.The minutes of the meetings of the board of directors, approved by the board and certified true by the chairman or the secretary, are authentic.Similarly, documents or copies emanating from a museum or forming part of its records are authentic if so certified. 190 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116.No.5 Part CHAPTER IV FUNCTIONS AND POWERS 23.The functions of the Musée du Québec are to make known, promote and preserve Québec art of all periods, from ancient art to contemporary art, and to ensure a place for international art through acquisitions, exhibitions and other cultural activities.24.The functions of the Musée d'Art contemporain de Montréal are to make known, promote and preserve contemporary Québec art and to ensure a place for international contemporary art through acquisitions, exhibitions and other cultural activities.25.A museum may, in particular, in the exercise of its functions, (1) acquire, alienate, lease, lend, borrow, exchange, preserve or restore objects which are the works of man or the products of nature according to the conditions it stipulates by by-law; (2) solicit and receive gifts, legacies, subsidies or other contributions and dispose thereof; (3) promote the works of man or the products of nature in Québec and abroad through exhibitions or by any other appropriate means; (4) ensure coordination and establish methods of collaboration with other persons or associations in the field of museology.In the exercise of its functions under subparagraph 2 of the first paragraph, a museum shall accept no donation, gifts, grants or other contributions to which charges or conditions are attached, except in cases and on conditions determined by regulation of the Government.Every by-law made under the second paragraph comes into force ten days after its publication in the Gazette officielle du Québec or on any later date indicated in it.26.A museum shall not, without obtaining the prior authorization of the Government, (1) acquire, alienate, hypothecate or lease an immovable; (2) enter into a contract for more than three years, except a contract for services in connection with an exhibit or other cultural activity; (3) contract a loan that increases the aggregate of sums borrowed by the museum and outstanding above the amount determined by the Government. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 191 27.A museum shall proceed by way of public tenders in all cases where a department must do so according to the rules adopted under the Financial Administration Act (R.S.Q., chapter A-6).CHAPTER V GOVERNMENT GUARANTEES 28.The Government may determine the conditions of any subsidy it grants to a museum to cover the whole or part of the payment in capital and interest of any loan or other obligation of the museum.29.The Government may guarantee, on such conditions as it may fix, the payment in capital and interest of any loan or other obligation of a museum.The sums required for the administration of this section are taken out of the consolidated revenue fund.CHAPTER VI ACCOUNTS AND REPORTS 30.The fiscal period of a museum ends on 31 March each year.31.A museum shall prepare a development plan in accordance with the form, tenor and time-table fixed by the Government.The plan is subject to the approval of the Government.32.The Government may, after consultation with a museum, establish (1) criteria to be used for determining the salary, allowances, indemnities and other conditions of employment of the director general of the museum; (2) the amount beyond which financial commitments by the museum require the authorization of the Government; (3) the conditions on which the museum may exercise a mandate related to the negotiation of a collective agreement with its employees; (4) the conditions on which a museum may sign a collective agreement with its employees; (5) the museum's obligation to submit to the Government, for approval, its budget for the ensuing year, and the time and form in which it must be submitted. GAZETTE OFFICIELLE DU QUÉBEC.February I.1984.Vol.116.No.5 Part 2 33.A museum shall, within four months from the end of its fiscal period, file its financial statements and a report of its activities for the preceding fiscal period with the Minister.The financial statements and the report of activities must contain all the information required by the Minister.34.The Minister shall table the report of activities and the financial statements of a museum before the National Assembly within 30 days of receiving them, if the Assembly is in session or, if it is not sitting, within 30 days of the next session or of resumption.35.A museum shall also furnish to the Minister any information , he requires on its activities.36.The books and accounts of a museum must be audited every year by the Auditor General and whenever the Government so orders.37.The auditor's report must accompany the report of activities and the financial statements of a museum.38.The sums received by a museum must be allocated to the payment of its obligations.CHAPTER VII BY-LAWS 39.A museum may, by by-law, (1) establish standards on the internal management of the establishment, and surveillance and security measures for the objects found therein; (2) establish committees of persons to advise it on the acquisition of objects, or on any other matter connected with its functions as well as standards on the operation of the committees; (3) determine conditions for acquiring, alienating, leasing, lending, borrowing, donating, exchanging, preserving or restoring objects that are the works of man or the products of nature; (4) establish classes of non-voting members and determine their duties, powers and obligations.40.Where a museum adopts a by-law pursuant to section 39, it shall submit it for approval to the Government, which may amend it. Pan 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 193 The by-law comes into force after its approval, with or without amendment, by the Government, ten days after its publication in the Gazette officielle du Québec or on any later date indicated therein.CHAPTER VIII SPECIAL, TRANSITIONAL AND FINAL PROVISIONS 41.No person may use the name \"Musée du Québec\" or \"Musée d'Art contemporain de Montréal\" in Québec to designate any immovable, undertaking or body without the written authorization of the museum concerned.42.The Musée du Québec and the Musée d'Art contemporain de Montréal established under this Act, become, from (insert here the date of coming into force of this section), owners of the works of man and the products of nature included in their collections, located in the Musée du Québec and the Musée d'Art contemporain de Montréal, respectively and which are part of the public domain.43.Unless otherwise required by the context, the Musée du Québec and the Musée d'Art contemporain de Montréal are substituted of right for the Musée du Québec division and the Musée d'Art contemporain de Montréal division, respectively, at the Ministère des Affaires culturelles, in any regulation, by-law, order in council, order, directive, contract or other document where those divisions are mentioned.44.Any person in the employ of the Musée du Québec may apply for a transfer to a position in the civil service or enter a competition for promotion in accordance with the Civil Service Act (R.S.Q., chapter F-3.1) if, on (insert here the date of coming into force of section 2), he was a civil servant with permanent tenure of the Ministère des Affaires culturelles and if his appointment to the Musée du Québec occurred within six months after that date.This section also applies to a civil servant with permanent tenure of the Ministère des Finances, the Ministère de la Justice or the Ministère des Travaux publics who was in service at the Ministère des Affaires culturelles on (insert here the date of coming into force of section 2) and is in the employ of the Musée du Québec.45.Any person in the employ of the Musée d'Art contemporain de Montréal may apply for a transfer to a position in the civil service or enter a competition for promotion in accordance with the Civil Service Act if, on (insert here the date of coming into force of section 3), he was a civil servant with permanent tenure of the Ministère des Affaires culturelles and if his appointment to the Musée d'Art contemporain de Montréal occurred within six months after that date. 194 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984.Vol.116, No.5 Part 2 This section also applies to a civil servant with permanent tenure of the Ministère des Finances, the Ministère de la Justice or the Ministère des Travaux publics who was in service at the Ministère des Affaires culturelles on (insert here the date of coming into force of section 3) and is in the employ of the Musée d'Art contemporain de Montréal.46.Section 77 of the Civil Service Act applies to an employee contemplated in section 44 or in section 45 who enters a competition for promotion to a position in the civil service.47.Where an employee contemplated in section 44 or 45, as the case may be, applies for a transfer or a competition for promotion, he may require the Office du recrutement et de a sélection du personnel de la fonction publique to give him an opinion on the classification he would have in the public service.The opinion must take into account the classification that the employee had in the public service on the date of his termination of employment and the experience and years of formal training he has acquired since he has been in the employ of the Musée du Québec or the Musée d'Art contemporain de Montréal.Where an employee is transferred pursuant to the first paragraph, the deputy minister or the chief executive officer shall establish his classification in accordance with the opinion contemplated in the first paragraph.Where an employee is promoted pursuant to section 44 or 45, as the case may be, his classification must take account of the criteria provided in the first paragraph.48.Where all or some of the activities of the Musée du Québec or of the Musée d'Art contemporain de Montréal cease or in case of a lack of work, the employee contemplated in section 44 or 45, as the case may be, is entitled to be placed on reserve in the public service with the classification he had in the public service on the date of his termination of employment.In the case of this section, the Office du recrutement et de la sélection du personnel de la fonction publique shall, where applicable, assign the employee a classification that takes account of the criteria provided in the first paragraph of section 47.49.A person placed on reserve pursuant to section 48 remains in the employ of the Musée du Québec or the Musée d'Art contemporain de Montréal, as the case may be, until the Office du recrutement et de la sélection du personnel de la fonction publique is able to place him.50.Subject to any rights of action which may exist under a collective agreement, an employee contemplated in section 44 who is Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116.No.5 195 removed or dismissed may appeal therefrom in accordance with section 87 or 97, as the case may be, of the Civil Service Act.51.The associations of employees certified in accordance with Chapter VIII of the Civil Service Act (R.S.Q., chapter F-3.1) which represent groups of employees at the Ministère des Affaires culturelles on (insert here the date of coming into force of this section) continue to represent those employees at the Musée du Québec or at the Musée d'Art contemporain de Montréal, as the case may be, until 31 December 1985.The associations of employees also represent, according to the groups contemplated, the future employees of either museum until 31 December 1985.The following collective agreements apply to the employees of a museum so far as they are applicable: (1) the collective agreements filed in the office of the labour commissioner general in accordance with the Act respecting the conditions of employment in the public sector (1982, chapter 45); (2) the collective agreement signed on 21 April 1978 between the Syndicat des agents de la paix de la fonction publique and the Gouvernement du Québec; (3) every collective agreement between the Gouvernement du Québec and the Syndicat des constables spéciaux du gouvernement du Québec signed after the date of assent to this Act for which the expiration date is 31 December 1985.Notwithstanding the foregoing, in no case may the provisions of the described collective agreements that regard security of employment apply to employees contemplated in the second paragraph.The regulations mentioned in Schedule I apply to the employees of either museum who were contemplated by those regulations before they were transferred, so far as the provisions of the collective agreements to which they refer are applicable.52.Section 55 of the Act respecting the Civil Service Superannuation Plan (R.S.Q., chapter R-12) is amended by adding the following paragraph after paragraph 19: \"(20) the director general and employees of a museum established under the National Museums Act (1983, chapter 52).\" 53.This Act replaces the Act respecting museums (R.S.Q., chapter M-43). 196 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 Part 54.Every provision of a regulation, by-law, order in council or order made under the Act respecting museums remains in force.55.The Minister of Cultural Affairs is responsible for the administration of this Act.56.This Act shall operate notwithstanding the provisions of sections 2 and 7 to 15 of the Constitution Act, 1982 (Schedule B of the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).57.This Act comes into force on the date fixed by proclamation of the Government, except the provisions excluded by that proclamation, which will come into force on any later date fixed by proclamation of the Government. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 197 SCHEDULE I 1.The \"Regulation respecting the conditions of employment of office staff, technicians and staff of comparable rank, certain employees at the official residence of the Lieutenant-Governor, minister's chauffeurs and workmen\" made on 13 April 1982 by ministerial order 188-82 approved by C.T.138 835 of 27 April 1982, amended on 2 December 1982 by ministerial order 263-82 approved by C.T.142 047 of 7 December 1982, amended on 17 December 1982 by ministerial order 269-82 approved by C.T.142 284 of 20 December 1982 and amended on 10 May 1983 by ministerial order 292-83 approved by C.T.144 821 of 7 June 1983.2.The \"Regulation respecting the conditions of employment of professional staff\" made on 12 January 1982 by ministerial order 187-82 approved by C.T.137 510 of 16 February 1982, amended on 29 March 1982 by ministerial order 215-82 approved by C.T.139 121 of 11 May 1982, amended on 2 December 1982 by ministerial order 261-82 approved by C.T.142 045 of 7 December 1982, amended on 17 December 1982 by ministerial order 268-82 approved by C.T.142 283 of 20 December 1982, and amended on 10 May 1983 by ministerial order 294-83 approved by C.T.144 823 of 7 June 1983.3.The \"Regulation respecting the remuneration, social benefits and other conditions of employment of certain civil servants\" (R.R.Q., 1981, chap.F-3.1, r.19), amended on 2 December 1982 by ministerial order 262-82 approved by C.T.142 046 of 7 December 1982, amended on 28 February 1983 by ministerial order 279-83 approved by C.T.143 074 of 1 March 1983 and amended on 10 May 1983 by ministerial order 295-83 approved by C.T.144 824 of 7 June 1983. I i \\ Part 2_ GAZETTE OFFICIELLE DU QUÉBEC.February 1, 1984, Vol.116, No.5_199 NATIONAL ASSEMBLY THIRTY-SECOND LEGISLATURE FOURTH SESSION Bill 36 An Act respecting the determination of the causes and circumstances of death (1983, Chapter 41) 1st reading 22 June 1983 2nd reading 29 November 1983 3rd reading 19 December 1983 Assented to 21 December 1983 Québec Official Publisher 1983 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part 2 EXPLANATORY NOTES This bill replaces the Coroners Act.Its object is to provide the mechanisms required for determining, where needed, the medical causes and the circumstances of any death that has occurred in Québec.Chapter I confers on coroners jurisdiction over any death thatoccurred in Québec.It provides that in cases referred to a coroner, his function is to seek to establish, by an investigation or, if required, by an inquest, the identity of the deceased, and the date, place and medical causes and circumstances of the death.In no case, however, may the coroner make any judgment as to the civil liability or criminal responsibility of a person.Chapter I also includes provisions concerning the organizational structure of the office of coroner, particularly by providing for the appointment of permanent and part-time coroners, as well as a Chief Coroner and two Deputy Chief Coroners.Finally, Chapter I specifies the general duties and powers of the Chief Coroner and Deputy Chief Coroners.Chapter II indicates the circumstances where the coroner must be notified, that is, firstly, the case where the probable causes of death cannot be established, any death that appears to have occurred in obscure or violent circumstances or the death of an unknown person; secondly, any death that has occurred in certain places, such as the death of a person in close treatment, in a house of detention, in a penitentiary or in a police station; thirdly, the case of a person whose body is to be cremated in Québec or transported in or out of Québec for burial or cremation; fourthly, the death of a person that has occurred in a disaster within the meaning of the Act respecting the protection of persons and property in the event of disaster.Chapter III concerns the investigation which must take place in all cases which require a notice to the coroner or whenever the Minister of Justice of the Chief Coroner requires it.This chapter specifies the duties and powers of coroners in their conduct of an investigation, deals with the examinations, autopsies and other expertise that may be ordered and with the burial, cremation or exhumation of bodies under investigation.The report of the coroner which follows his investigation establishes, in particular, the causes and circumstances of death that gave rise to the investigation. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February I.1984, Vol.116, No.5 201 Chapter TVprovides that an inquest may be held following an investigation if ordered by the Chief Coroner or, also, if ordered by the Minister of Justice.After indicating the grounds for holding an inquest, this chapter specifies the powers and duties of the coroner at the inquest.It provides for the participation of third persons who wish to participate in the inquest as interested persons.It provides that inquests are public, subject to certain bans on the publication or release of evidence, designed to protect the rights of the person, and provides rules relating to the hearing.As in the case of the investigation, the inquest is followed by a report on the causes and circumstances of death.Chapter Vprovides for the regulations under the Act and Chapters Viand VII contain penal provisions and provisions concerning contempt of court.Chapter VIII contains general provisions, and Chapter IX transitional and final provisions.ACTS AMENDED BY THIS BILL - The Civil Code of Lower Canada; - The Public Curatorship Act (R.S.Q., chapter C-80); - The Deposit Act (R.S.Q., chapter D-5); - The Fire Investigations Act (R.S.Q., chapter E-8); - The Burial Act (R.S.Q., chapter Ml); - The Jurors Act (R.S.Q., chapter J-2); - The Public Health Protection Act (R.S.Q., chapter P-35); - The Act respecting occupational health and safety (R.S.Q., chapter S-2.1); - The Act respecting health services and social services (R.S.Q., chapter S-5); - The Stamp Act (R.S.Q., chapter T-10); - The Courts of Justice Act (R.S.Q., chapter T-16). * 1 i i Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 203 Bill 36 An Act respecting the determination of the causes and circumstances of death THE PARLIAMENT OF QUÉBEC ENACTS AS FOLLOWS: CHAPTER I CORONERS DIVISION I jurisdiction of coroners 1.The coroner is a public officer having jurisdiction in respect of any death that has occurred in Québec.The coroner also has jurisdiction in respect of any burial, cremation or other mode of disposal in Québec of the body of a person who has died outside Québec.2.The coroner's function is to determine by means of an investigation or, as the case may be, an inquest, (1) the identity of the deceased person; (2) the date and place of death; (3) the probable causes of death, that is, the disease, pathological condition, trauma or intoxications having caused, led to or contributed to the death; (4) the circumstances of death. 204 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116, No.5 Part 2 3.If pertinent, the coroner may also, at an investigation or an inquest, make any recommendation directed towards better protection of human life.4.In no case may a coroner conducting an investigation or an inquest make any finding of civil liability or criminal responsibility of a person.DIVISION II organization § 1.\u2014Appointment of coroners 5.On the recommendation of the Minister of Justice, the Government shall appoint permanent coroners.The Government may also, on the recommendation of the Minister of Justice, appoint part-time coroners.6.Persons called to become coroners are selected in accordance with the regulations.7.The Minister may, in special cases, appoint a person to be part-time coroner for the conduct of an investigation and, if need be, an inquest into deaths that have occurred in a series of similar events.§ 2.\u2014Appointment of the Chief Coroner and Deputy Chief Coroners 8.The Government shall appoint one of the permanent coroners to be Chief Coroner for Québec.The Government may also appoint two of the permanent coroners to be Deputy Chief Coroners, one of whom is designated to replace the Chief Coroner during his temporary absence or incapacity.9.The Chief Coroner and Deputy Chief Coroners are appointed for not over five years.The Chief Coroner and Deputy Chief Coroners remain in office after the expiry of their terms as such until they are replaced or reappointed.10.The Chief Coroner's office is located at the place designated by the Government. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 205 § 3.\u2014Immunity and removal 11.Before taking office, coroners shall make the oath or solemn affirmation set forth in Schedule I before the Chief Coroner, a Deputy Chief Coroner, a judge of the Provincial Court or before any person authorized to administer oaths or receive solemn affirmations under the first paragraph of section 219 of the Courts of Justice Act (R.S.Q., chapter T-16).12.Before taking office, the Chief Coroner and the Deputy Chief Coroners shall make the oath or solemn affirmation set forth in Schedule II before the chief judge, the senior associate chief judge or the associate chief judge of the Provincial Court.13.The Chief Coroner, the Deputy Chief Coroners and the permanent coroners shall devote their time exclusively to their duties of office.They hold office during good behaviour.14.The Chief Coroner may reprimand a coroner, for cause.The Government may suspend a permanent coroner, with ou without salary, or remove him on a report of the chief judge of the Provincial Court made following an inquiry requested by the Minister of Justice.15.The Government may remove or suspend, with or without salary, or reprimand the Chief Coroner or a Deputy Chief Coroner on a report of the chief judge of the Provincial Court made following an inquiry requested by the Minister of Justice.16.No action may be instituted against the Chief Coroner, a Deputy Chief Coroner, a coroner or a person exercising any power conferred by this Act for any act performed in good faith in the discharge of his duties.17.Except on a matter of jurisdiction, no extraordinary recourse provided in articles 834 to 850 of the Code of Civil Procedure (R.S.Q., chapter C-25) may be exercised nor any injunction granted against the Chief Coroner, a Deputy Chief Coroner or a coroner acting in his official capacity or against any person acting under the authority of a coroner.18.In no case may the Chief Coroner, a Deputy Chief Coroner or a coroner, under pain of forfeiture of office, have any direct or indirect interest in an undertaking causing his personal interest to conflict with his duties of office.However, forfeiture is not incurred if the interest devolves to him by succession or gift if he renounces or disposes of it with dispatch. 206 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 Part 2 § 4.\u2014Remuneration of coroners and other conditions of employment 19.The salary, social benefits and other conditions of employment of the Chief Coroner, Deputy Chief Coroners and permanent coroners are fixed by the Government.20.The pension plan of the Chief Coroner, Deputy Chief Coroners and permanent coroners is that provided in the Act respecting the Government and Public Employees Retirement Plan (R.S.Q., chapter R-10).21.A coroner who ceases to hold the office of Chief Coroner or Deputy Chief Coroner after holding that office for five years or more and who remains a permanent coroner continues to receive the salary he received as Chief Coroner or Deputy Chief Coroner.However, his salary is not increased until the salary of a permanent coroner is equal to his salary.22.Part-time coroners are remunerated according to the tariff adopted by regulation of the Government.DIVISION III powers and duties of the chief coroner and deputy chief coroners 23.The Chief Coroner shall coordinate, distribute and supervise the work of the coroners who shall, in that respect, comply with his orders and directives.24.The Chief Coroner has, in respect of his personnel, the powers of a chief executive officer of an agency within the meaning of the Civil Service Act (R.S.Q., chapter F-3.1).The personnel required for the application of this Act is appointed and remunerated in accordance with the Civil Service Act.25.The Chief Coroner shall see to it that the coroners serve the whole territory of Québec.26.The Deputy Chief Coroners shall assist the Chief Coroner in the performance of his duties.27.The Deputy Chief Coroners shall exercise the powers of the Chief Coroner to the extent he determines.28.The Chief Coroner, by regulation, shall adopt a code of ethics for coroners and see to its application. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 207 The code imposes, in particular, general and special duties toward the public, other coroners, persons involved in the circumstances of a death and persons called to participate in an investigation or inquest.29.Not later than 31 March each year, the Chief Coroner shall transmit to the Minister of Justice an annual report of the activities of the coroners during the preceding calendar year.The report may include the recommendations or a summary of the recommendations made following an investigation or an inquest.The Minister of Justice shall table the report in the National Assembly within 30 days of receiving it if the Assembly is in session or, if it is not sitting, within 30 days after the opening of the next session or after resumption.30.The Chief Coroner has custody of the records of the coroners.The records of the coroners comprise the originals of reports of investigation or inquest and the accompanying documents that the coroners are required to transmit to the Chief Coroner.31.The Chief Coroner may, on the conditions he determines, authorize a person to examine documents that are not public and are part of the records of the coroners but only for purposes of study, instruction or scientific research.However, in no case may the Chief Coroner allow the report of a peace officer to be examined unless it has been filed as evidence at an inquest or unless the Attorney General or the person he designates for that purpose has granted express authorization.32.The Chief Coroner may (1) adopt, by regulation, any form required for the administration of this Act; (2) designate the morgues necessary for the administration of this Act; , (3) devise and implement an instruction program for coroners; (4) make directives necessary for the administration of this Act.33.The Chief Coroner may, according to law, enter into agreements with a person, a public agency or a department of the Government or of another government for the purposes of the administration of this Act.Any agreement entered into with a hospital centre within the meaning of the Act respecting health services and social services (R.S.Q., GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 Part 2 chapter S-5) has effect only from the date it is filed with the regional health and social service council where the hospital centre is located.CHAPTER II NOTICE TO THE CORONER 34.Every physician who certifies a death for which he is unable to establish the probable causes or which appears to him to have occurred in obscure or violent circumstances shall immediately notify a coroner or peace officer.35.Where a death occurs in a hospital centre, the director of professional services of the centre or a person under his authority may take measures to have the probable causes of death established by a physician.However, in the case of a death contemplated in section 36, the director of professional services or a person under his authority shall obtain the coroner's authorization before taking measures to have the probable causes of death established.36.Unless he has reasonable cause to believe that a coroner, a physician or a peace officer has already been informed, every person having knowledge of a death must immediately notify a coroner or a peace officer where it appears that the death has occurred in obscure or violent circumstances or where the identity of the deceased person is unknown to him.37.The director of, or, in his absence, the person in authority in an establishment contemplated in this section shall immediately notify a coroner or peace officer where a death occurs (1) in a reception centre within the meaning of the Act respecting health services and social services; (2) in a sheltered workshop within the meaning of the Act to ensure the handicapped in the exercise of their rights (R.S.Q., chapter E-20.1); (3) in an establishment where a person is admitted for close treatment within the meaning of the Mental Patients Protection Act (R.S.Q., chapter P-41).38.The director of, or, in his absence, the person in authority in an establishment contemplated in this section shall immediately notify a coroner where a death occurs (1) in a house of detention within the meaning of the Act respecting probation and houses of detention (R.S.Q., chapter P-26); Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 209 (2) in a penitentiary within the meaning of Penitentiary Act (R.S.C., 1970, chapter P-6); .(3) in a security unit within the meaning of the Youth Protection Act (R.S.Q., chapter P-34.1); (4) in a police station.39.Where a child dies while he is in the custody of the holder of a permit issued by the Office des services de garde à l'enfance, the permit holder, or in his absence, the person in authority at the place where the child is in custody shall immediately notify a coroner or a peace officer.40.Where a person dies while in the care of a foster family within the meaning of the Act respecting health services and social services, the person in authority in the family shall immediately notify a coroner or a peace officer.41.A funeral director entrusted with the cremation of a body shall first notify a coroner.42.Where a death occurs in a disaster within the meaning of the Act respecting the protection of persons and property in the event of disaster (R.S.Q., chapter P-38.1), the person responsible for emergency measures shall immediately inform a coroner.43.Every person who is required to transport into Québec the body of a person who died outside Québec shall first notify the coroner of the place where the body will be buried or cremated.Every person who is required to transport out of Québec the body of a person who died in Québec shall first notify the coroner of the place where the body was found.44.Every coroner or peace officer who is notified or informed in accordance with sections 34 to 42 shall immediately notify the coroner having jurisdiction in the place where the dead body was found or the place where the dead body is presumed to be. 210 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984.Vol.116, No.5 Part 2 CHAPTER III INVESTIGATION DIVISION I powers and duties of the coroner in an investigation 45.An investigation must take place every time notice is given to the coroner under Chapter II.The Minister of Justice or the Chief Coroner may also require an investigation.46.The coroner having jurisdiction in the place where the dead body has been found or is presumed to be shall conduct the investigation.In the case of the first paragraph of section 43, the coroner having jurisdiction in the place where the body is to be buried or cremated shall conduct the investigation.Where the complexity of the causes or the circumstances of death so require or where the coroner who had been responsible for conducting the investigation is unable to do so, the Chief Coroner may designate another coroner to conduct the investigation or to complete it.47.The coroner may require a peace officer to conduct an investigation or further investigation.48.Every peace officer investigating a case notified to a coroner shall, with due diligence, transmit to him a copy of his report.49.Every coroner having reasonable and probable cause to believe that an object or a document useful for the performance of his duties is to be found in a place may, in writing, authorize a peace officer to enter that place to search for and seize the object or document.50.Every coroner having reasonable and probable cause to believe that the inspection of a place or the taking of possession of a dead body will be useful for the performance of his duties may, for those purposes, enter that place and, at the same time, examine or seize any relevant object or document found there.51.The coroner may prohibit access to a place to facilitate the gathering or preservation of items of evidence or to ensure the protection of the persons involved or their property. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116.No.5 211 52.The coroner may take the measures necessary for the identification of a dead body.53.The coroner may photograph a dead body, a place inspected or an object examined or seized, or cause them to be photographed.The coroner may also photocopy any document examined or seized or cause it to be photocopied.54.Where access to a place is prohibited, the coroner shall lift the prohibition as soon as it is no longer required for the administration of this Act.55.Every coroner who enters a place shall, if so required, identify himself and state his office.56.Every coroner who enters a place to inspect it shall do so at a reasonable hour unless it is necessary to do so at another time to gather or preserve items of evidence or to ensure the protection of the persons involved or their property.57.Where the coroner takes possession of a dead body, he shall also seize the objects found on the body.58.Where the coroner seizes an object or a document under this Act, he shall draw up minutes of the seizure.59.The minutes of seizure indicate, in particular, (1) the date and place of the seizure; (2) the circumstances of and reasons for the seizure; (3) a description of the seized object or document; (4) the name of the person from whom the document or object was seized; (5) any information to permit the identification of the owner of or the person having a right to the seized object or document; (6) the identity and office of the person who made the seizure.60.Where possible, a copy of the minutes of seizure is remitted to the owner of the seized object or document or to the person having a right to it.61.The coroner shall ensure the safekeeping of any seized object or document. 212 GAZETTE OFFICIELLE DU QUÉBEC, February I.1984, Vol.116, No.5 Part 2 62.The coroner shall return any seized object or document to the person who claims it and establishes to his satisfaction that he has a right to it, unless the object or document is required for the administration of this Act or for the administration of justice.63.The coroner may give to the owner of a seized document or object, or to the person having a right to it, a notice informing him of the time and place at which he may claim it.Any seized object or document unclaimed within 60 days of the notice shall be entrusted to the public curator, who shall administer it in accordance with the Public Curatorship Act (R.S.Q., chapter C-80).64.Any seized object or document unclaimed within 60 days after the report provided for in section 92 shall be entrusted to the public curator, who shall administer it in accordance with the Public Curatorship Act, unless the object or document is required for the administration of this Act or for the administration of justice.65.The coroner may authorize in writing a person employed at the Laboratoire de médecine légale du Québec or the Laboratoire de police scientifique du Québec or a peace officer to exercise the powers conferred on him by sections 50 to 53 of this Act.The authorization may be addressed to any peace officer generally, and in respect of persons employed at the laboratories referred to in the first paragraph, to any person previously designated by the Chief Coroner.66.Every person contemplated in section 65 may, without the coroner's authorization, within 24 hours following the receipt of a notice given under Chapter II, exercise the following powers: (1) enter any place where there is reasonable and probable cause to believe that the body is to be found to take possession of it and, at the same time, examine or seize any object or document found there which may be used as evidence by the coroner; (2) prohibit access to the place to facilitate the gathering or preservation of items of evidence for the coroner or ensure the protection of the persons involved or their property; (3) photograph the place or any object examined, or cause it to be photographed; (4) photocopy any document examined or seized, or cause it to be photocopied.The person may also, even after the expiry of the time prescribed under the first paragraph, take, without the coroner's authorization, Part 2 GAZETTE OFFICIELLE DU QUÉBEC.February I.1984.Vol.116, No.5 213 the measures necessary for the identification of a dead body, photograph it or cause it to be photographed.67.No person employed at the Laboratoire de police scientifique du Québec nor any peace officer may examine or seize a medical record, except with the coroner's authorization.68.The coroner may authorize in writing a person to exercise, for the purposes of Division II, the powers conferred on a coroner by sections 50 to 53 of this Act.The authorization shall designate by name the person to whom it is addressed.69.The coroner shall determine when and where the powers he authorizes to be exercised by virtue of section 49, 65 or 68 may be exercised, and indicate the objects and documents contemplated in the authorization.70.Authorizations remain effective for a period of not over 15 days.The holder of a void authorization shall return it to the coroner, who may issue a new authorization.71.Every person authorized under section 49 or exercising the powers of a coroner under section 65,66 or 68 is bound to comply with the obligations imposed by sections 55 to 61.The person shall also, (1) in accordance with the directives of the Chief Coroner or the coroner, direct the dead body of which he has taken possession to a designated morgue; (2) indicate in the minutes of seizure the number and date of issue of the authorization under which he is acting, where an authorization has been issued; (3) immediately transmit to the coroner a copy of the minutes of seizure he has drawn up; (4) remit to any person designated by the coroner any seized object or document in his custody.72.The coroner is deemed to be a justice of the peace when he exercises powers under section 49, 50, 65 or 68. 214 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984.Vol.116, No.5 Part 2 DIVISION II examination, autopsy and other expertise 73.The coroner may make or perform, or order, the examination or autopsy of a dead body, or an expertise.The Minister of Justice or the Chief Coroner may require the coroner to order an examination, autopsy or expertise.74.A physician may take from a dead body the specimens required for an expertise ordered by the coroner.75.Except where a coroner's directive provides otherwise, the examination or autopsy of a body or taking of specimens from a dead body by a coroner's order is made or performed at the hospital centre where the death occurred.Where the death occurred in a place other than a hospital centre, the examination, autopsy or taking of specimens may be made or performed in the Laboratoire de médecine légale du Québec, in any hospital centre, by agreement between the centre and the Chief Coroner, or at any other place designated by the Chief Coroner.76.The director of professional services of a hospital centre shall take the necessary measures to have the required examination, autopsy or taking of specimens that is to be made or performed at the centre carried out with due diligence.The director of the Laboratoire de médecine légale du Québec and the director of the Laboratoire de police scientifique du Québec shall do likewise when the required examination, autopsy, taking of specimens or expertise, as the case may be, is to be made or performed under their authority.77.Every person who makes or performs an examination, autopsy or expertise under this Act shall, with due diligence, draw up his report and transmit it to the coroner.DIVISION III burial.cremation and exhumation 78.In no case where notice must be given to a coroner pursuant to Chapter II may a dead body be buried or cremated in Québec, transported out of Québec or remitted in accordance with Division IX of the Public Health Protection Act (R.S.Q., chapter P-35), except with the written authorization of the coroner. GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 79.The coroner shall give his written authorization if the body is claimed and is no longer required for the purposes of identification, examination, autopsy or expertise.80.Every body unclaimed within 30 days after it is found may be buried if it is no longer required by the coroner, unless it is disposed of in the manner prescribed in Division IX of the Public Health Protection Act.81.Expenses incurred for the burial of unclaimed bodies are paid out of the appropriations allocated for the administration of this Act.However, the Minister of Finance may require the estate of the deceased to reimburse expenses incurred for burial of the unclaimed body.82.The coroner may order the exhumation of a dead body where he has reasonable grounds to believe an examination or autopsy of the body may be useful for the performance of his duties.If the body was buried according to law, the coroner must be authorized by the Chief Coroner.83.The Minister of Justice or the Chief Coroner may require the coroner to order the exhumation of a dead body.84.Expenses incurred for exhumations made in application of this Act are paid out of the appropriations allocated for the administration of this Act.The same applies to expenses incurred for a second burial following exhumation, if the first burial was made according to law.85.Every examination or autopsy ordered by a coroner or following exhumation of a body must be made by a physician who has not previously examined or performed an autopsy on the dead body.DIVISION IV ban on publication or release 86.No person may publish or release a photograph of a dead body contemplated in section 53 or section 66 unless authorized in writing by the Chief Coroner or the coroner conducting the investigation.The authorization may be granted by the Chief Coroner on the conditions he determines, if required for the administration of justice or in the public interest, or for purposes of scientific research or 216 GAZETTE OFFICIELLE DU QUÉBEC, February I.1984, Vol.116, No.5 Part 2 instruction.It may be granted by the Chief Coroner or the coroner, on the conditions he determines, for purposes of identification of the body.87.No person may publish or release anything whatsoever revealing the name or address of a person under 18 years of age implicated in the circumstances of a person's death, or allowing him to be identified.88.No person may publish or release a document contemplated in section 93.89.Every person who, by deed or omission, contravenes section 86, 87 or 88 is guilty of contempt of court.90.A ban on publication or release of certain information under this division does not apply if the publication or release is made in accordance with section 100 or 102.DIVISION V report of investigation 91.Following his investigation, the coroner shall promptly draw up a report.92.The report must indicate (1) the identity of the deceased person, or indications that may lead to it; (2) the date and place of death; (3) the probable causes of death; (4) a description of the circumstances of death; (5) any recommendation directed towards better protection of human life, where applicable.93.The coroner shall attach to his report a copy of the authorization to bury, cremate, transport or remit the body, granted under section 79 and, where such is the case, (1) the examination and autopsy reports and the expertise; (2) the report of a peace officer who investigated the death; (3) the exhumation order; (4) the copy of the minutes of seizure; Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 217 (5) photographs of the body, of the place viewed and of the objects examined or seized and photocopies of documents examined or seized; (6) every other document required by the Chief Coroner.94.The coroner shall, with due diligence, transmit the original of the report and the accompanying documents to the Chief Coroner.95.The coroner who prepared the report or the Chief Coroner may certify that a copy of the report or of the accompanying documents is in conformity with the report or the documents filed in the records of the coroners.Every copy must be certified before being transmitted.96.The coroner's report, except the accompanying documents and the parts of the report that are subject to a ban on publication or release under this Act, is public and may be consulted by any person.A certified copy of the report may be obtained on payment of the charge prescribed by regulation.97.The Chief Coroner, the coroner who conducted the investigation and every person under their authority shall, before allowing access to a report or transmitting a certified copy of it, delete any passages banned from publication or release.98.The Chief Coroner shall, if he considers it appropriate, transmit to the persons, associations, departments or agencies concerned the recommendations appearing in the report of an investigation.99.At the request of the Minister of Justice or the Attorney General's prosecutor for the judicial district where the dead body was found, the coroner or the Chief Coroner shall forward to them a certified copy of the unexpurgated report and accompanying documents.100.Where required in the public interest, the Minister of Justice or the Chief Coroner may publish or release any information contained in the report and in the accompanying documents that is not public.In no case, however, may the Chief Coroner publish or release the report of a peace officer without the express permission of the Attorney General or a person authorized by him for that purpose.101.Notwithstanding section 97, the Chief Coroner or a permanent coroner may allow consultation of the unexpurgated report or accompanying documents or, on payment of the charge fixed by regulation, transmit certified copies of them 218 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116.No.5 Part 2 (1) to a person, association, department or agency establishing to his satisfaction that they will be used to learn or establish his or its rights; (2) to a department or public agency establishing to his satisfaction that it will use them in the pursuit of the public interest.However, in no case may a peace officer's report be consulted or transmitted except with the express permission of the Attorney General or a person authorized by him for that purpose.102.Access to a report or accompanying document or its receipt does not constitute an authorization to publish or release information it contains that has not been made public, unless that is necessary in order for the person, association, department or agency to learn or establish his or its rights, or in the public interest, where the department or public agency has consulted or received it for that purpose.103.If, during or following an investigation, the coroner is of opinion that it would be expedient to hold an inquest, he shall immediately make a recommendation to that effect to the Chief Coroner, with a statement of the grounds for his recommendation.CHAPTER IV INQUEST DIVISION I grounds for holding an inquest 104.The Chief Coroner may, during or following an investigation, order that an inquest be held into the probable causes and circumstances of a death if he has reason to believe that the holding of an inquest would be expedient and would not impede the progress of any police investigation.105.In determining whether it is expedient to hold an inquest, the Chief Coroner shall consider whether it is expedient to hear witnesses, particularly (1) to obtain information for establishing the probable causes or circumstances of death; (2) to enable a coroner to make recommendations directed to better protection of human life; (3) to inform the public on the probable causes or circumstances of death.106.The Chief Coroner shall order the holding of an inquest where required by the Minister of Justice. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116.No.5 219 ^ 107.The Chief Coroner may order a single inquest into several m deaths which occurred in the same event or a series of similar events.108.The Chief Coroner shall designate a coroner to preside at the inquest from among the coroners with legal training.He may also, if the coroner responsible for presiding at the inquest is unable to do so, designate another coroner to complete an inquest already in progress.w 109.The coroner may, at an inquest, be assisted by an attorney designated by the Chief Coroner.110.Where the complexity of the events being the subject of the inquest so requires, the Government, at the request of the Chief Coroner, jk may designate as an assessor a person who, owing to his knowledge W and special competence, is in a position to provide useful or pertinent information to the coroner at the inquest.The Government shall also fix the remuneration and conditions of employment of the assessor.DIVISION H powers and duties of the coroner in an inquest 111.Subject to this chapter, sections 47 to 85 apply to an inquest, m mutatis mutandis.112.The coroner may summon a person to be examined at an inquest whom he believes in a position to provide useful or enlightening information for the inquest.113.The person is summoned in writing, unless he is present at the place where the inquest is held, and the summons may be accompanied with an advance of funds to cover the person's travel ?expenses.114.The coroner may order a person summoned by him to bring with him any object or document he indicates.The request is made in writing, unless the person is present at the ^ place where the inquest is held.^ 115.Articles 120 to 146 of the Code of Civil Procedure apply, mutatis mutandis, to the service of a summons made by a coroner.116.Where the coroner has reasonable and probable grounds to believe that a person he wishes to summon as a witness at the inquest & is avoiding service of a summons or will not be present following a W summons, the coroner may apply to a judge of the Court of the Ses- sions of the Peace for the issue of a warrant ordering a peace officer to arrest that person and cause him to appear.: 220 GAZETTE OFFICIELLE DU QUÉBEC, February I.1984, Vol.116, No.5 The person arrested shall appear before a judge of the Court of the Sessions of the Peace without delay.The person arrested and the coroner who required the warrant must then have an opportunity to be heard before any judgment is rendered on the detention or release of the person.117.Upon proof that a person duly summoned refuses or fails to appear as a witness, the coroner may issue a warrant ordering a peace officer to arrest or detain him.The person so arrested shall without delay appear before the person who issued the warrant of arrest, a permanent coroner or a judge of the Court of the Sessions of the Peace.118.If the person arrested is under 18 years of age, he must be entrusted to the care of the director of youth protection until his appearance.The director of youth protection shall entrust the person arrested to the care of a reception centre for shelter and shall, without delay, notify his parents or the person having parental authority of the place where he may be found, of the time and place he is to appear and of the proceedings being brought against him.119.The judge or the coroner before whom a person arrested appears may (1) order that he be released on a recognizance, unconditional or with reasonable conditions, with or without sureties, to appear at the inquest and testify; or (2) order that he be detained in a house of detention for a period of not over eight days or, if he is under 18 years of age, that he be confided to the care of the director of youth protection designated by the judge or the coroner for the same period.If the judge or the coroner, as the case may be, has reasonable and probable grounds to believe that a person has not complied with the conditions of his release, or has escaped or is about to do so, he may issue a new warrant for his arrest.Any person so arrested is treated in accordance with the first paragraph.Any decision taken pursuant to the first paragraph may, upon a motion, be revised by a justice of the Superior Court.120.The coroner is deemed to be a justice of the peace when he exercises the powers provided in section 117 or 119.121.The person detained under an order of the judge or coroner before whom he has appeared must be summoned as a witness at the inquest within eight days of his appearance. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 122.The powers conferred by this division on a judge of the Court of the Sessions of the Peace are exercised by a judge of the Youth Court if they relate to a person under 18 years of age.They may be exercised by a judge of the Provincial Court or a justice of the peace appointed under section 186 of the Courts of Justice Act if no judge of the Court of the Sessions of the Peace or of the Youth Court, as the case may be, is available in the judicial district.123.The coroner shall require the oath or solemn affirmation of every person summoned as a witness.124.The coroner may admit, without the formality of an oath or solemn affirmation, the testimony of a person who, in his opinion, does not understand the nature of the oath or solemn affirmation, if he considers that he is sufficiently mature to report facts that came to his knowledge and that he understands his duty to tell the truth.125.If a person under 18 years of age is summoned as a witness, the coroner, if he is of the opinion that it would be in the person's interest to be represented by an advocate, shall allow him a reasonable time to obtain the services of an advocate and, if necessary, to put off the hearing of his testimony until he obtains them.126.Every person summoned to testify before a coroner must, on pain of contempt of court, answer the questions put to him.Notwithstanding the first paragraph, articles 307 and 308 of the Code of Civil Procedure apply.127.The coroner shall inform witnesses of their right to request the protection of section 5 of the Canada Evidence Act (R.S.C., 1970, chapter E-10) regarding any question tending to criminate him.128.In no case may a person under criminal prosecution for a death for which the coroner has, in accordance with section 156, obtained authorization to hold or proceed with an inquest, be compelled to testify before a coroner until the judgment in the criminal proceedings has acquired the status of res judicata.129.The coroner and, as the case may be, the attorney or assessor who assists him may, during the inquest, put to the witnesses any question they deem advisable.130.The coroner shall, at the inquest, have the depositions of witnesses, the representations made to him and the statements or decisions made by him taken down by stenography or recorded in any other manner authorized by the Government. 222 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part 2 131.Stenographic notes or recordings must be transcribed if the coroner, the Chief Coroner, the Minister of Justice or an Attorney General's prosecutor so requires.132.The director of the record office of the judicial district where the inquest is to be held shall, at the request of the coroner, provide the premises, clerks, stenographers and interpreters necessary for the inquest and take the necessary measures to ascertain that the inquest is conducted in a peaceful and orderly manner.division iii place and time of inquest 133.The coroner shall conduct his inquest with diligence.134.The inquest is held in the judicial district where the dead body was found or is presumed to be unless the coroner considers it advisable, in the interest of justice, to hold it in another district.135.The coroner shall give reasonable notice of the place, date and time of the inquest (1) to a member of the family of the deceased; (2) to a person who has requested to be notified thereof; (3) to the Attorney General's prosecutor for the judicial district where the inquest will be held or, as the case may be, to the advocate designated by the Attorney General to represent him; (4) to the Minister of Justice.The coroner may also make the same information available to the public.j division iv recognized rights of interested persons .136.A coroner shall recognize as an interested person any person, association, government department or agency requesting to be acknowledged as such and that proves his or its interest in the inquest to the satisfaction of the coroner.The coroner shall state his reasons for refusing the request.137.At the request of an interested person, a coroner shall summon a witness if he believes that person in a position to furnish relevant information or information likely to enlighten him on his inquest. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 223 The coroner shall state his reasons for refusing the request.138.An interested person may be heard, examine the witness he requested be summoned and with the coroner's permission cross-examine that witness.The person may also examine and cross-examine any other witness and make any representations to the coroner for the purpose of the inquest.139.Upon payment of the charge required under the tariff established by regulation, an interested person may request a transcription of the stenographic notes or recordings and obtain copy thereof.DIVISION V restriction on public nature of inquest 140.Inquests are open to the public.141.No person may publish or release a photograph of a dead body contemplated in section 53 or section 66 except with the written authorization from the Chief Coroner or the coroner conducting the inquest.Such authorization may be granted by the Chief Coroner, on his conditions, where the administration of justice or the public interest so requires or for purposes of scientific research or instruction.Authorization may be granted by the Chief Coroner, on his conditions, or the coroner for the purpose of identifying the dead body.142.No person may publish or release anything whatsoever revealing the name or address or enabling the identification of a person under 18 years of age implicated in the circumstances of the death of a person or called on to testify at an inquest.143.No person may publish or release a document contemplated in section 161.144.Where a coroner's inquest is authorized in accordance with section 156 at the same time criminal proceedings are being brought against a person in respect of the same death, no person may publish or release the proof presented at the inquest until the judgement on the criminal proceedings has acquired the status of res judicata.145.Picture taking, sketching, filming for motion-picture projection, broadcasting and televising are prohibited at the inquest. 224 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 Pan 2 146.If the coroner considers it necessary in the public interest or for the protection of the privacy of a person, his reputation or right to a just and fair trial, he shall, of his own motion or on application, ban the publication or release of information given or that could be given at the inquest.147.Every person who, by act or omission, contravenes section 141,142,143,144 or 145 or an oder made by the coroner under section 146 is guilty of contempt of court.148.A ban on publication or release of certain information under this division does not apply if the publication or release is made in accordance with section 100 or section 102.DIVISION VI procedure and proof 149.At the beginning of an inquest, the coroner shall inform the persons present of the object of the inquest and the reasons justifying it.150.The Attorney General's prosecutor or the advocate representing the Attorney General may require the coroner to summon any person he believes in a position to furnish information useful to the inquest or that might enlighten the coroner.151.The witnesses shall testify out of each other's presence if the coroner so orders, of his own motion or on the motion of the Attorney General's prosecutor, the advocate representing the Attorney General or an interested person.152.The Attorney General's prosecutor or the advocate representing the Attorney General may examine or cross-examine any witness.153.A coroner may admit in proof a medical report, an expertise, or an official police report in lieu of the testimony of the physician, expert or peace officer who prepared it unless the Attorney General's prosecutor or the advocate representing the Attorney General proves to the coroner the relevance, for the purposes of the inquest, of examining the author of such report or expertise.i 154.The coroner has authority over presentation of the proof and the conduct of the inquest.He may admit any evidence he considers relevant to the purposes of the inquest, exclude any evidence that is repetitious or the conclusiveness of which is minimal, and limit any vexatious examination or cross-examination of a witness. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 225 155.Any person who disrupts the inquest is guilty of contempt of court.DIVISION VII stay.adjournment or reopening of inquest 156.In no case where a person against whom criminal proceedings are brought in respect of a death may the coroner, except with the authorization of the Attorney General, hold or continue an inquest into the death until the judgment on those proceedings has acquired the status of res judicata.The coroner shall then inform the Chief Coroner thereof.157.The coroner may close the inquest if justified by new facts.He shall adjourn it if the circumstances so require or on the motion of the Chief Coroner.158.The coroner shall resume an adjourned inquest if the Minister of Justice so requires.The Chief Coroner may order a coroner to resume an adjourned inquest on his motion.159.The Chief Coroner may order the reopening of an inquest if justified by new facts.He shall do so if the Minister of Justice so requires.If the coroner who had been conducting the inquest is no longer able to do so, the Chief Coroner may designate a new coroner to conduct the reopened inquest.DIVISION VIII closing of inquest and report of inquest 160.Once the inquest is closed, the coroner shall draft his report with dispatch.The report on the inquest must contain the information contemplated in section 92.161.In addition to the documents mentioned in section 93, the coroner shall attach a copy of the summons of the witnesses and, where such is the case, (1) a copy of the warrant of arrest issued under section 116, 117 or 119; (2) a copy of any decision rendered under section 119; 226 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part (3) the original of the transcription of the stenographic notes or recordings; (4) a copy of the order made under section 146.162.Sections 94 to 102 apply, mutatis mutandis, to the report of inquest and any documents accompanying it; however, the report of the peace officer is public if it has been admitted as evidence at the inquest and when, upon request, the coroner or Chief Coroner transmits without delay a certified copy of the unexpurgated report and the documents accompanying it to the advocate representing the Attorney General at the inquest.Sections 101 and 102 also apply to an interested person within the meaning of section 136.CHAPTER V REGULATIONS 163.The Government may, by regulation, establish criteria and procedures for selecting persons appointed to be permanent coroners or part-time coroners.164.The Government shall publish in the Gazette officielle du Québec a draft regulation contemplated in section 163, with a notice indicating that it may be adopted, with or without amendments, on the expiry of 30 days from that publication.Regulations come into force on the tenth day following that of their publication in the Gazette officielle du Québec or on any later date indicated therein.165.The Chief Coroner shall publish in the Gazette officielle du Québec any regulation respecting the coroners' code of ethics with a notice indicating that it will be submitted to the Government for approval at the expiry of 30 days from publication.The Government may amend the regulations submitted to it for approval.After approval the regulation comes into force on the tenth day following its publication in the Gazette officielle du Québec or on any later date indicated therein.166.A regulation made by the Chief Coroner under paragraph 1 of section 32 is subject to approval by the Minister of Justice, who may then amend it.The regulation comes into force on the tenth day following that of its publication in the Gazette officielle du Québec or on any later date indicated therein. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 227 167.The Government may, by regulation, and after consultation with the Chief Coroner, adopt any norms, scales, conditions and rules of procedure respecting the identification, transportation, preservation or keeping, custody and return or remittal of the dead bodies, objects and documents contemplated in this Act and determine the provisions of the regulation to contravene of which is an offence.The regulation comes into force on the tenth day following that of its publication in the Gazette officielle du Québec or on any later date fixed therein.168.The Government may, by regulation, after consultation with the Chief Coroner, adopt tariffs establishing (1) the remuneration of part-time coroners; (2) the sums to be reimbursed to the Chief Coroner, Deputy Chief Coroners or coroners for any expenses made or incurred in the performance of their duties; (3) the costs of transporting, keeping and preserving dead bodies which a coroner or another authorized person takes possession of; (4) the cost of any other service required for the administration of this Act; (5) the indemnities of the persons summoned to the inquest; (6) the amount of the charge to be paid for transcribing the stenographic notes and recordings made at an inquest or for obtaining copy of the transcription; (7) the amount of the charge to be paid to obtain a certified copy of the report of investigation or inquest or any documents accompanying the reports.The Government may also, by regulation, determine in which cases, on what conditions and to which categories of persons the tariffs apply.169.The regulations contemplated in section 168 come into force on the tenth day following that of their publication in the Gazette officielle du Québec or on any later date indicated therein.CHAPTER VI PENAL PROVISIONS 170.Every person is guilty of an offence who, by act or omission, (1) contravenes section 34, the second paragraph of section 35, sections 36 to 43 or section 78; GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 Part 2 (2) does not comply with a regulation made under section 167 to contravene which is an offence; (3) does not comply with an order of the Chief Coroner, a Deputy Chief Coroner or a coroner, except where this Act stipulates that noncompliance with the order constitutes contempt of court; (4) hinders or attempts to hinder the Chief Coroner, a Deputy Chief Coroner, a coroner or a person authorized to act under this Act, in the performance of his duties.171.Every person guilty of an offence contemplated under section 170 is liable to a fine of not less than $100 and not more than $2 500 and to costs.In the event of a subsequent offence, the minimum fine is $200 and the maximum $5 000.A subsequent offence is committed if the same offence is committed within two years of a conviction for the first offence.172.Proceedings under section 170 are brought in accordance with the Summary Convictions Act (R.S.Q., chapter P-15).CHAPTER VII CONTEMPT OF COURT 173.A coroner may condemn any person who is guilty of contempt of court in his presence, provided that person has been given the opportunity to be heard.174.Where a person is guilty of contempt of court out of the presence of the coroner, the latter, the Chief Coroner or the Attorney General may, on a motion, apply to the Superior Court for an order enjoining that person to appear before the Court, on the day and at the time specified, to hear proof of the acts with which he is charged and to urge any grounds of defense he may have.The motion for obtaining such order may be presented without being served.However, the order to appear must be served on the person summoned in accordance with the Code of Civil Procedure.175.Judgment for contempt of court is rendered after summary hearing.If the judgment contains a conviction, it must state the penalty imposed and set forth the facts on which it is based; it is executory as a judgment rendered under the Summary Convictions Act. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 229 176.Every person found guilty of contempt of court under this Act is liable to the penalties mentioned in the first paragraph of article 51 of the Code of Civil Procedure.177.An appeal lies to the Court of Appeal from any conviction or acquittal for contempt of court.CHAPTER VIII GENERAL PROVISIONS 178.This Act binds the Government, its departments and the agencies that are their mandataries.179.This Act applies notwithstanding any inconsistent provision of a general law or special Act providing for the confidentiality or nondisclosure of certain information or documents.However, no advocate may be compelled under this Act to disclose confidential information revealed to him in the exercise of his profession.The same applies to a minister of religion in respect of confidential information revealed to him by reason of his position.n 180.The provisions of this Act concerning reports of investigation or inquest and documents accompanying them apply notwithstanding the Act respecting access to documents held by public bodies and the Protection of personal information (1982, chapter 30).181.The charges collected according to a tariff made under section 168 and fines collected pursuant to Chapter VI or VII are paid into the consolidated revenue fund.182.Every examination or autopsy made or performed under this Act by a professional in the field of health is a service within the meaning of subparagraph a of the first paragraph of section 3 of the Health Insurance Act (R.S.Q., chapter A-29), provided it is made or performed in an establishment within the meaning of the Act respecting health services and social services, that the professional in the field of health is not a civil servant, within the meaning of the Civil Service Act, employed at the Laboratoire de médecine légale du Québec or is not bound to the latter by a service contract.In other cases, the costs of the examination or autopsy are taken out of the sums required for the administration of this Act.183.The sums required for the implementation of this Act are taken out of the appropriations granted annually for such purpose by Parliament. GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116.No.5 Part Notwithstanding the first paragraph, where a coroner conducts an investigation and, where necessary, holds an inquest into the death of a person that has occurred in a disaster under emergency decree within the meaning of the Act respecting the protection of persons and property in the event of disaster, the sums required for the investigation and, where necessary, the inquest, may be taken out of the consolidated revenue fund.184.The Minister of Justice is responsible for the administration of this Act.CHAPTER IX TRANSITIONAL AND FINAL PROVISIONS 185.This Act replaces the Coroners Act (R.S.Q., chapter C-68).188.Persons appointed coroners in accordance with the Civil Service Act and exercising the duties of coroner in accordance with the Coroners Act on the day of coming into force of the first paragraph of section 5 of this Act become permanent coroners within the meaning of this Act.Other persons appointed coroners in accordance with the Coroners Act and who are in office on the day of coming into force of the second paragraph of section 5 of this Act become part-time coroners within the meaning of this Act.Notwithstanding sections 19 and 20, a permanent coroner contemplated in the first paragraph shall receive the same salary and benefit by the same pension plan and social benefits to which he was entitled before the coming into force of this section.187.The Chief Coroner may change the territory in which coroners in office on the day of coming into force of this section may exercise their duties, notwithstanding any special clause in that respect in their deed of appointment.188.Any investigation or inquest in progress under the Coroners Act at the coming into force of section 185 is completed in accordance with the said Act, but no coroner may find on a person's civil liability or criminal responsibility.The same rule applies to an inquest held to give effect to an investigation in progress.Sections 86 to 90 and 141 to 148 and Chapter VII apply to such an investigation or inquest if they are then in force.189.Regulations made under the Coroners Act remain in force until they are replaced or repealed under this Act. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 231 190.Article 23 of the Civil Code, replaced by section 6 of chapter 84 of the statutes of 1971 and amended by section 439 of chapter 70 of the statutes of 1974, is again amended by adding after the words \"required by\", in the second paragraph, the following: \"a coroner,\".191.Article 69 of the said Code, amended by section 4 of chapter 38 of the statutes of 1913-14 and section 2 of chapter 57 of the statutes of 1951-52, is again amended by striking out, at the end, the following: \"or other officer whose duty it is to inspect the body in such case\".192.Article 72 of the said Code, enacted by section 1 of chapter 79 of the statutes of 1969, is amended by adding, after the third paragraph, the following paragraph: \"A copy of the judgment must be transmitted without delay to the Chief Coroner.\" 193.Section 12 of the Public Curatorship Act (R.S.Q., chapter C-80) is amended by replacing paragraph b by the following paragraph: \"(b) of the property found on the body of an unknown person or on an unclaimed body, subject to the Act respecting the determination of the causes and circumstances of death (1983, chapter 41).\" 194.Section 9 of the Deposit Act (R.S.Q., chapter D-5) is repealed.195.Section 3 of the Fire Investigations Act (R.S.Q., chapter E-8) is repealed.196.Section 6 of the said Act is amended by striking out, at the beginning of the first paragraph, the following: \"Unless he has already taken an oath as coroner or deputy coroner,\".197.Section 21 of the said Act is amended by adding, at the end, the following paragraph: ' 'Any person arrested under this section may also be brought before a justice of the peace.In such a case a justice of the peace also possesses the powers conferred on an investigation commissioner under this section, subject to the same conditions.\" 198.The said Act is amended by inserting, after section 34, the following section: \"34.1 This Act does not apply where a death has occurred in a fire or explosion in a building.In such a case, the coroner is also responsible for determining the probable causes and the circumstances surrounding the fire or explosion 232 GAZETTE OFFICIELLE DU QUÉBEC.February I.1984.Vol.116.No.5 Pan 2 in accordance with the Act respecting the determination of the causes and circumstances of death (1983, chapter 41).\"34.2 An investigation commissioner or a deputy investigation commissionner contemplated in section 33 or 34 and in office on the day the Act respecting the determination of the causes and circumstances of death is ex officio coroner in a case contemplated in section 34.1.\" 199.Section 3 of the Burial Act (R.S.Q., chapter 111) is amended by replacing the third paragraph by the following paragraph: \"However, no incineration or cremation may be carried out before a coroner has been notified and authorized it in accordance with the Act respecting the determination of the causes and circumstances of death (1983, chapter 41).\" 200.Section 16 of the said Act is amended by adding the following subsection after subsection 5: \"(6) Every order or permission of a judge authorizing the exhumation of a body must be served on the Chief Coroner.\" 201.Section 4 of the Jurors Act (R.S.Q., chapter J-2) is amended by inserting, after the word \"judges\" in the last line of paragraph d, the following: \", a coroner\".202.Section 47 of the Public Health Protection Act (R.S.Q., chapter P-35) is amended by replacing the third paragraph by the following paragraph: \"In the case of a death which is the object of an investigation and, where such is the case, an inquest under the Act respecting the determination of the causes and circumstances of death (1983, chapter 41), the declaration of death must be made by the coroner.\" 203.Section 52 of the said Act is replaced by the following section: \"52.A dead body is transported into or out of Québec in accordance with the conditions fixed by regulation and after authorization by the coroner.» 204.Section 61 of the said Act is replaced by the following section: \"61.This division does not apply in cases which are subject to a notice to the coroner in accordance with the Act respecting the determination of the causes and circumstances of death.\" Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 233 205.Section 160 of the Act respecting occupational health and safety (R.S.Q., chapter S-2.1) is amended by replacing the second paragraph by the following paragraph: \"A person designated to make an inquiry shall not disclose information obtained during the inquiry except in the performance of his duties or with the authorization of the Commission or a tribunal, or upon the order of a coroner exercising his duties.\" 206.Section 7 of the Act respecting health services and social services (R.S.Q., chapter S-5) is amended by inserting after the word \"court\" in the fifth line of the first paragraph, the words \"or the coroner exercising his duties\".207.Section 118 of the said Act is amended by adding, after paragraph 4, the following paragraph: \"(5) take all means to ensure that an examination, autopsy or expertise required under the Act respecting the determination of the causes and circumstances of death (1983, chapter 41) is made or performed.\" 208.Section 5 of the Stamp Act (R.S.Q., chapter T-10) is amended by striking out, in the second line of the first paragraph, the following: \"coroners/'.209.Section 4 of the Courts of Justice Act (R.S.Q., chapter T-16) is amended by striking out, in the third line of the first paragraph, the following: \"the coroner,\".210.Section 70 of the said Act is amended by striking out the words \"and coroners\" in the last line of the fourth paragraph.211.Section 174 of the said Act is amended by replacing the words \"of an inquest\" in the third line of the second paragraph by the words \"of an investigation or an inquest\".212.This Act shall operate notwithstanding the provisions of sections 2 and 7 to 15 of the Constitution Act, 1982 (Schedule B of the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).213.This Act will come into force on the date fixed by proclamation of the Government, except those provisions excluded by such proclamation, which will come into force on such later dates as are fixed by proclamation of the Government. 234 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part SCHEDULE I OATH OR SOLEMN AFFIRMATION OF THE CORONER I swear (or solemnly declare), that I will discharge the duties of my office of coroner honestly, impartially and justly, and I will not accept any sum of money or other consideration for what I may do in discharging the duties of my office apart from what will be allowed to me by law.SCHEDULE II OATH OR SOLEMN AFFIRMATION OF THE CHIEF CORONER AND ASSOCIATE CHIEF CORONERS I swear (or solemnly declare), that I will discharge the duties of my office of Chief Coroner (or Deputy Chief Coroner) honestly, impartially and justly, and I will not accept any sum of money or other consideration for what I may do in discharging the duties of my office apart from what will be allowed to me by law. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 235 TABLE OF CONTENTS Sections CHAPTER I\tCORONERS\t1 Division I\tJurisdiction of coroners\t1 Division II\tOrganization\t5 \t§ 1.\u2014Appointment of coroners\t5 \t§ 2.\u2014Appointment of the Chief Coroner and\t \tDeputy Chief Coroners\t8 \t§ 3.\u2014Immunity and removal\t11 \t§ 4.\u2014Remuneration of coroners and other\t \tconditions of employment\t19 Division III\tPowers and duties of the Chief Coroner\t \tand Deputy Chief Coroners\t23 CHAPTER II\tNOTICE TO CORONER\t34 CHAPTER III\tINVESTIGATION\t45 Division I\tPowers and duties of the coroner\t \tin an investigation\t45 Division II\tExamination, autopsy and\t \tother expertise\t73 Division III\tBurial, cremation and exhumation\t78 Division IV\tBan on publication or release\t86 Division V\tReport of investigation\t91 CHAPTER IV\tINQUEST\t104 Division I\tGrounds for holding an inquest\t104 Division II\tPowers and duties of the coroner in\t \tan inquest\t111 Division III\tPlace and time of inquest\t133 Division IV\tRecognized rights of interested persons\t136 Division V\tRestriction on public nature\t \tof inquest\t140 Division VI\tProcedure and proof\t149 Division VII\tStay, adjournment or reopening\t \tof inquest\t156 Division VIII\tClosing of inquest and report of inquest\t160 CHAPTER V\tREGULATIONS\t163 CHAPTER VI\tPENAL PROVISIONS\t170 CHAPTER VII\tCONTEMPT OF COURT\t173 CHAPTER VIII\tGENERAL PROVISIONS\t178 CHAPTER IX\tTRANSITIONAL AND FINAL PROVISIONS\t185 SCHEDULE I SCHEDULE II Part 2_GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 237 NATIONAL ASSEMBLY THIRTY-SECOND LEGISLATURE FOURTH SESSION Bill 43 An Act respecting restaurant and hotel workers who derive income from gratuities (1983, Chapter 43) 1st reading 15 November 1983 2nd reading 22 November 1983 3rd reading 16 December 1983 Assented to 21 December 1983 Québec Official Publisher 1983 238 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984.Vol.116.No.5 Part 2 EXPLANATORY NOTES The object of this bill is to enable workers whose remuneration ordinarily includes gratuities, mainly restaurant workers, to receive benefits under the different social benefits plans in relation to the part of their income that is derived from gratuities.For that purpose, they will be obliged to declare their income from gratuities to their employer, so that he may make the various deductions at source prescribed by law.In this way, these workers will henceforth receive social benefits corresponding to their total real income.The main amendments under this bill are to the Taxation Act, and are intended to require employees receiving, benefiting from or allocated gratuities to include them in computing their income, although not the portion of the gratuities passed on to other employees.They also require employees working in premises where meals or beverages are served, except cafeterias and fast food outlets, or making home delivery of such meals, to pay to their employer the difference between the gratuities they have received and those they have handed on to other employees.On the other hand, this bill states that where the total of declared gratuities is under 8% of sales in the premises on which gratuities are expected, the employer will be required to allocate the difference between such amounts to the employees in the prescribed manner.However, the Minister of Revenue will be authorized to fix a percentage of less than 8% for an establishment or a particular category of its sales if he thinks necessary or if the employer so requests and justifies his request.This bill also amends the Act respecting the Ministère du Revenu in order, first, to require an employer having employees described above working elsewhere than in a cafeteria or a fast food outlet to keep daily registers of gratuities furnished by the Minister of Revenue and put them at the disposal of the workers, and second, to determine fines and penalties for contraventions of the new provisions of law.In addition, this bill amends the Act respecting labour standards to make it require the paysheet given an employee to show the amount of declared gratuities and of allocated gratuities.It also provides that in computing certain indemnities, gratuities are in certain cases part of the income of such an employee.The National Holiday Act is amended to the same effect.In this way, social benefits paid to such employees will never be less than those computed on the basis of the minimum wage increased by the gratuities. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 239 This bill also amends the Act respecting the Régie de l'assurance-maladie du Québec and the Act respecting the Québec Pension Plan in order to provide that the wages on the basis of which the employer's and employee's contributions, if any, are computed, include the gratuities declared by the employee and those allocated by the employer.In this way, these employees will in future be entitled to social benefits corresponding to their real income.Lastly, this bill amends the Meals and Hotels Tax Act to allow the Minister of Revenue to cancel or suspend the registration certificate of an employer who fails to comply with the law.ACTS AMENDED BY THIS BILL (1) the Workmen's Compensation Act (R.S.Q., chapter A-3); (2) the National Holiday Act (R.S.Q., chapter F-l.l); (3) the Taxation Act (R.S.Q., chapter 1-3); (4) the Act respecting the Ministère du Revenu (R.S.Q., chapter M-31); (5) the Act respecting labour standards (R.S.Q., chapter N-l.l); (6) the Act respecting the Régie de l'assurance-maladie du Québec (R.S.Q., chapter R-5); (7) the Act respecting the Québec Pension Plan (R.S.Q., chapter R-9); (8) the Meals and Hotels Tax Act (R.S.Q., chapter T-3). i J I I ( Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 241 Bill 43 An Act respecting restaurant and hotel workers who derive income from gratuities THE PARLIAMENT OF QUÉBEC ENACTS AS FOLLOWS: 1.Section 46 of the Workmen's Compensation Act (R.S.Q., chapter A-3) is amended by replacing the first paragraph of subsection 2 by the following paragraph: \"(2) The Commission determines the income of the worker, basing itself on his earnings, including, where such is the case, his gratuities declared and allocated under sections 42.2 and 42.3 of the Taxation Act (R.S.Q., chapter 1-3), during the twelve months preceding his accident if his employment was not less than twelve months in the employ of the same employer, or during any other shorter period during which he was in the employ of his employer, according to the method it deems most appropriate to the circumstances.\" 2.Section 88 of the said Act is amended (1) by replacing the first paragraph of subsection 1 by the following paragraph: \"88.(1) Every employer shall yearly, on or before the date prescribed by the regulations of the Commission, prepare and transmit to the Commission a statement of the amount of the wages earned by all his employees, including, where such is the case, the gratuities that he is deemed to have paid them under section 1015.2 of the Taxation Act (R.S.Q., chapter 1-3), during the twelve months preceding the date fixed by the Commission or any part thereof specified by the Commission and of the amount which he estimates he will expend for wages, including, where such is the case, the gratuities he will be deemed to 242 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 Part 2 have paid under the said section 1015.2, during the then current year or any part thereof specified by the Commission, the number of employees contemplated in each case and such additional information as the Commission may require.\"; (2) by replacing subsection 2 by the following subsection: \"(2) For the purposes of this Act, every employer shall keep, in the usual form and with all the details required, a careful and accurate account of all wages paid to his employees, including, where such is the case, the gratuities that he is deemed to pay them under section 1015.2 of the Taxation Act; and such account shall be constantly kept within Québec and shall be produced to the Commission and its officers when so required.\"; (3) by replacing subsection 5 by the following subsection: \"(5) The Commission may, if the employer fails to furnish or delays in furnishing the statement prescribed by subsection 1 or furnishes an insufficient statement of the wages he has to pay to his employees, including, where such is the case, the gratuities that he is deemed to pay them under section 1015.2 of the Taxation Act, in addition to any other penalty provided by this Act, condemn the employer to pay, as the case may be, an additional amount of assessment or interest, as fixed by the Commission.\" 3.Section 36 of the Taxation Act (R.S.Q., chapter 1-3) is amended by replacing the first paragraph by the following paragraph: \"36.An individual shall, in computing his income for the year from an office or employment, include the amounts he receives or benefits from during that year or which are allocated to him for that year, and that are provided for in this chapter.\" 4.The said Act is amended by inserting, after section 42, the following division and sections: \"DIVISION II.l \"gratuities \"42.1 An individual shall, in computing his income, include the gratuities he receives or benefits from in any manner and the gratuities allocated to him under section 42.2.Notwithstanding this section, an individual shall not include that part of the gratuities which he pays to another employee.\"42.2 Every person who employs an individual whose remuneration ordinarily includes gratuities and whose duties are performed wholly or partly in premises of an establishment, within the GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 meaning of the Meals and Hotels Tax Act (R.S.Q., chapter T-3), where meals and beverages are served, except a cafeteria or a fast food outlet where there is no table service and where the employees do not ordinarily receive gratuities, or an individual whose duties wholly or partly consist in delivering meals or beverages in the establishment outside such premises, shall allocate to the employee for each pay period, if the employee does not belong to a class excluded by regulation, his share of the difference between 8% of the sales on which gratuities are expected for the preceding pay period, made in the premises or on delivery in the establishment and imputable to such employees, and the total gratuities declared by the employees for the same period in respect of the sales.The person shall make the allocation in accordance with the terms and conditions of a written agreement to that effect between him and the employees or, failing such an agreement, in the manner prescribed by regulation.\"42.3 An individual contemplated in section 42.2 or an individual who delivers meals or beverages outside an establishment shall declare in writing to his employer, at the beginning of each pay period, for the preceding pay period, the difference between the gratuities he received or benefited from in any manner in the course of his duties in the premises or in making a delivery and the gratuities he paid to another employee.For such purpose, the gratuities earned by an individual on deliveries outside the establishment shall be declared separately from all other gratuities.\"42.4 Every person who operates an establishment, except a cafeteria or a fast food outlet where there is no table service and where the employees do not ordinarily receive gratuities, in which an individual contemplated in section 42.2 who is not his employee works shall declare in writing to the individual's employer, at the beginning of each pay period, for the preceding pay period, the sales of his establishment on which gratuities were expected, which were made in any premises or on delivery in the establishment and are imputable to each such individual.\"42.5 The Minister, if he considers it necessary, may determine a lower percentage in respect of any premises or a category of sales of any premises than that mentioned in section 42.2.He may also determine such a percentage if the person required to make the allocation requests it, or in case the person refuses to do so if the majority of his employees pf any premises requests it, and establishes to the satisfaction of the Minister that the percentage of 8% is too high in view of the circumstances. 244 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 Part 2 In no case may the percentage determined under this section be lower than 5%.\" 5.The said Act is amended by inserting, after section 1015.1, the following section: \"1015.2 For the purposes of section 1015, every person who employs an individual contemplated in section 42.2 or 42.3 is deemed to pay to the individual every gratuity he is required to allocate to him under section 42.2 or that the individual declares to him under section 42.3.\" 6.Section 4 of the National Holiday Act (R.S.Q., chapter F-l.l) is amended by adding the following paragraph: \"Notwithstanding the first paragraph, in the case of an employee who is an individual contemplated in section 42.2 or 42.3 of the Taxation Act (R.S.Q., chapter 1-3), the said indemnity is computed on the basis of the wage increased by gratuities declared and allocated under the said sections 42.2 and 42.3.\" 7.Section 34 of the Act respecting the Ministère du Revenu (R.S.Q., chapter M-31) is amended by adding the following subsection: \"3.Every person who employs an individual contemplated in section 42.2 or 42.3 of the Taxation Act shall furnish to each such employee a copy of the registers of gratuities put at his disposal by the Minister.\" 8.Sections 59, 60 and 61 of the said Act are replaced by the following sections: \"59.Every person who fails to file a return or report as and when prescribed by a fiscal law or a regulation made under such a law, or fails to furnish the register mentioned in subsection 3 of section 34, incurs a penalty of $10 for each day during which the failure continues, up to $2 500.\"59.1 Every person who fails to make the allocation prescribed in section 42.2 of the Taxation Act (R.S.Q., chapter 1-3) incurs a penalty of 50% of the amount that has not been allocated.' '60.Every person who fails to file a return or report as and when prescribed by a fiscal law or a regulation made under such a law, or fails to furnish the register mentioned in subsection 3 of section 34, is guilty of an offence and, in addition to any other penalty provided by that fiscal law, is liable to a fine of at least $25 for each day during which the failure continues. GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 245 ''61.Every person who does not comply with or contravenes section 20, subsection 1 or 2 of section 34, sections 35 to 39 or section 43, section 42.2 or 1015 of the Taxation Act (R.S.Q., chapter 1-3) or sections 59 and 63 of the Act respecting the Québec Pension Plan (R.S.Q., chapter R-9), is guilty of an offence and, in addition to any other penalty provided by this Act, is liable to a fine of not less than $200 nor more than $10 000, or both the fine and imprisonment for not over six months.\" 9.Section 29 of the Act respecting labour standards (R.S.Q., chapter N-l.l) is amended by replacing paragraph 5 by the following paragraph: \"(5) levy, upon employers, an amount not exceeding 1% of their total wage bill, including the wages they are deemed to pay pursuant to section 1015.2 of the Taxation Act (R.S.Q., chapter 1-3), fix the maximum amount of wages that is subject to the levy, and the minimum wage bill that makes an employer subject to the levy; this regulation must fix the method and rate of the levy and the period for which it is exigible, and be accompanied with an estimated statement of receipts and expenditures of the Commission;\".10.Section 46 of the said Act is amended (1) by replacing the period at the end of subparagraph 11 of the first paragraph by a semicolon; (2) by adding, at the end of the first paragraph, the following subparagraphs: \"(12) the amount of the gratuities declared by the employee in accordance with section 42.3 of the Taxation Act (R.S.Q., chapter 1-3); \"(13) the amount of the gratuities he has allocated to the employee under section 42.2 of the Taxation Act.\" 11.Section 50 of the said Act is amended by adding the following paragraph: \"However, an indemnity provided for in section 58, 62, 74, 76, 80,81 or 83 is computed, in the case of an employee who is an individual contemplated in section 42.2 or 42.3 of the Taxation Act (R.S.Q., chapter 1-3), on the basis of the wage increased by the gratuities declared and allocated under the said sections 42.2 and 42.3 except for the term of an agreement in force on 1 January 1984, in which case such an indemnity shall be equal to the one provided by the agreement, subject to section 93, plus the amount obtained by applying the standards of this Act to the declared and allocated gratuities.\" 246 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116.No.5 Part 2 12.Section 99 of the said Act is replaced by the following section: \"99.Where the employer fails to pay the other pecuniary benefits resulting from the application of this Act or a regulation, the Commission may claim these benefits on the basis of the usual hourly wage of the employee and his gratuities declared and allocated under sections 42.2 and 42.3 of the Taxation Act (R.S.Q., chapter 1-3).\" 13.Section 34 of the Act respecting the Régie de l'assurance-maladie du Québec (R.S.Q., chapter R-5) is replaced by the following section: \"34.Every employer, on the date and in the manner prescribed, shall pay to the Minister of Revenue a contribution equal to 3% of the wages that he pays and that he is deemed to pay under section 1015.2 of the Taxation Act (R.S.Q., chapter 1-3) to his employee who reports for work in his establishment in Québec or to whom those wages, if the employee is not required to report for work at an establishment of his employer, are paid or deemed paid from such an establishment in Québec.\" 14.Section 50 of the Act respecting the Québec Pension Plan (R.S.Q., chapter R-9) is amended by replacing paragraph a by the following paragraph: \"(a) his pensionable salary and wages for the year paid by his employer and the amount he is deemed to be paid by him under section 1015.2 of the Taxation Act, minus the amount prescribed as or on account of his personal exemption;\".15.Section 5 of the Meals and Hotels Tax Act (R.S.Q., chapter T-3) is amended by replacing subsection 6 by the following subsection: \"(6) The Minister may also suspend or cancel the certificate of a person found guilty of an infringement of this Act or of an offence described in section 60 or 61 of the Act respecting the Ministère du Revenu.\" 16.This Act shall operate notwithstanding the provisions of sections 2 and 7 to 15 of the Constitution Act, 1982 (Schedule B of the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).17.This Act comes into force on the day of its sanction and applies from 1 January 1984 in respect of pay periods beginning after 31 December 1983.Notwithstanding the first paragraph, sections l,3to6,8,10,ll and 12, to the extent that they refer to an allocation of gratuities or to gratuities that are allocated, come into force on the date fixed by proclamation of the Government. NATIONAL ASSEMBLY ) THIRTY-SECOND LEGISLATURE FOURTH SESSION Bill 44 An Act to amend certain legislation to give effect to Governemnt budget policy for the fiscal period 1983-84 (1983, Chapter 44) 1st reading 24 November 1983 2nd reading 13 December 1983 3rd reading 21 December 1983 Assented to 21 December 1983 Québec Official Publisher 1983 248 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part EXPLANATORY NOTES This bill gives effect to the policy statement of 17 December 1982and the statements of Government budget policy of 10 May 1983 and 15 November 1983 by the Minister of Finance.First of all, this bill amends the Succession Duty Act by increasing the amounts of the exemption and deductions for the purposes of computing the duties.It also provides for the introduction of a succession duty credit that the heirs of a donor may claim to reduce the succession duties they are liable to pay, where gifts have been made to a prescribed body.Next, it amends the Retail Sales Tax Act in order to replace the tax rate of 8% by a tax rate of 9% and provide for the collection of an additional tax in respect of certain vidéocassettes.It also provides that sanitary tampons and napkins are no longer subject to the sales tax, and it establishes a right to a refund of the tax paid by certain museums on the purchase of cultural property for a collection.Further, this bill amends the Taxation Act for the purpose of (1) introducing into it the concepts of \"business of providing personal services\" and \"incorporated employee\", and providing the relevant fiscal measures; (2) providing the manner of computing the taxable benefit connected with the right of use of an automobile for personal needs and the operating costs attributable to such use where an automobile is put at the disposal of an employee, or of a person related to him, by his employer or by a person related to his employer; (3) enabling the members of a municipal Council or of any similar body to benefit henceforth by the general 3% deduction on their other income from an office or employment; (4) providing new tax abatements available to Québec workers working abroad; (5) specifying, in certain cases, the scope and value of an abatement arising from a debt contracted without interest or at a preferential rate; GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 249 (6) extending the period over which tax credit may be deferred owing to losses from 5 to 7 years, and specifying that tax exempt corporations will no longer have the benefit of this credit; (7) increasing the allowable deduction for a contribution to a political party to 50% of the first $280; (8) creating a new deduction for individuals who, in future, purchase shares issued by the Fonds de solidarité des travailleurs du Québec (F.T.Q.); (9) granting new tax abatements to the beneficiaries of registered home-ownership savings plans for the purchase of new furnishings or a new owner-occupied home; (10) allowing corporations not to make partial payments where their tax payable for a year is under $600; (11) introducing a tax credit designed to encourage research and development, and establishing the modalities of its payment; (12) increasing the amounts of allowable deductions for gifts inter vivos and specifying that in the case of a gift of property connected with agriculture, the deduction may be used twice in the donors lifetime; and (13) abolishing the special 0.3% tax on the paid-up capital of Canadian banks which, having a place of business in Québec, did not enter into an agreement with the Government under the Corvée-Habitation program.In addition, this bill includes the new rules governing stock-savings plans.Thus, a special deduction will be allowed under these plans in respect of the shares of developing corporations, while the tax abatement arising from the purchase of shares of corporations in a strong capital position will be.gradually reduced.The bill introduces, among others, the concept of \"total income\" and \"assets of a corporation\", extends the right to keep qualifying shares to banks, trust companies and credit and savings unions, and prescribes certain rules respecting the shares of a SODEQ which, having been included in a plan, are exchanged for shares of another SODEQ after 21 June 1983.On the other hand, non-redeemable preferred shares that are convertible into common shares at the discretion of the holder, that carry voting rights in all circumstances and that are issued by means of a public share issue will be eligible for the purposes of a stock savings plan where, in future, they are issued by a developing corporation.Similarly, to qualify for such a plan, the common shares of a corporation will be required to carry voting rights in all circumstances in the issuing corporation.Lastly, from 1984, the maximum deduction in respect of a stock savings plan will be increased to $20 OOO.This bill also amends the Licenses Act in order to repeal the provisions respecting licences issued for places of amusement, auctioneers, public GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984.Vol.116, No.5 laundries, loan offices, pawnbrokers, second-hand dealers and automatic distributors, to remove the provisions respecting the transfer of licences and to standardize the duties on non-refillable containers.Next, this bill makes changes to the Act respecting the sociétés d'entraide économique, so as to make it consistent with the Taxation Act in the matter of the withdrawal offunds from a registered home ownership savings plan for the purchase of new furnishings.This bill also amends the Fuel Tax Act in order to (1) reduce the tax rate to 30%; (2) reduce the tax on propane gas used as fuel; (3) exempt aircraft fuel used on international flights; and (4) revise the percentage offinancial assistance for gas stations near the Québec border.Lastly, this bill amends the Telecommunications Tax Act in order to replace the existing rate of 8% by the rate of 9%.ACTS AMENDED BY THIS BILL (1) the Succession Duty Act (R.S.Q., chapter D-13.2); (2) the Retail Sales Tax Act (R.S.Q., chapter 1-1); (3) the Taxation Act (R.S.Q., chapter 1-3); (4) the Licenses Act (R.S.Q., chapter L-3); (5) the Act respecting the Ministère du Revenu (R.S.Q., chapter M-31); (6) the Act respecting the sociétés d'entraide économique (R.S.Q., chapter S-25.1); (7) the Fuel Tax Act (R.S.Q., chapter T-l); (8) the Telecommunications Tax Act (R.S.Q., chapter T-4); (9) the Act to amend certain fiscal legislation (1983, chapter 20). GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 25 Bill 44 An Act to amend certain legislation to give effect to Government budget policy for the fiscal period 1983-84 THE PARLIAMENT OF QUÉBEC ENACTS AS FOLLOWS: 1.(1) Section 9 of the Succession Duty Act (R.S.Q., chapter D-13.2) is replaced by the following section: \"9.Sections 7 and 8 do not apply to one or more gifts inter vivos in favour of the same donee except to the extent that the market value of the property so given during the same year exceeds $5 000.\" (2) This section applies in respect of successions opened after 10 May 1983.2.(1) Section 26 of the said Act is amended by replacing the second paragraph by the following paragraph: \"If the consort of the deceased is not exempt from the payment of duties in respect of certain property by virtue of the first paragraph, he may deduct an amount not exceeding $100 000 in computing the taxable value of the property.\" (2) This section applies in respect of successions opened after 10 May 1983.3.(1) Sections 26.1 and 27 of the said Act are replaced by the following sections: 252 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116, No.5 Part 2 \"26.1 Where the beneficiary is the father or the mother of the deceased or of his consort, he or she may deduct an amount not exceeding $100 000 in computing the taxable value of the property transmitted to him owing to death.\"27.Where the beneficiary is the child of the deceased, or a person who, at the time of the death, was entirely dependent on the deceased, was less than 18 years of age and was in the custody and under the supervision of the deceased, or was 18 years of age or older and was attending a school or university on a full-time basis, or was dependent on him by reason of physical or mental disability, he may deduct an amount not exceeding $100 000 in computing the taxable value of the property transmitted to him owing to death.\" (2) This section applies in respect of successions opened after 10 May 1983.4.(1) Section 29 of the said Act is replaced by the following section : \"29.Where the beneficiary is a direct lineal descendant of the deceased, he may, in computing the taxable value of the property transmitted to him owing to the death of the deceased, in addition to the other amounts provided for elsewhere in this division, deduct that part of the deduction provided for in section 27 which could not be used by all the other persons who are direct lineal descendants between him and the deceased, and by the beneficiary, in the direct line ascending, contemplated in section 28, whether such other persons and such beneficiary are not heirs to the estate, are deceased, or have inherited, all together, an insufficient amount to warrant the use of the allowable deduction of $100 000.\" (2) This section applies in respect of successions opened after 10 May 1983.5.(1) Section 32 of the said Act is replaced by the following section: \"32.Any beneficiary not contemplated in section 26, 26.1 or 27 may deduct an amount not exceeding $20 000 in computing the taxable value of the property transmitted to him owing to death.\" (2) This section applies in respect of successions opened after 10 May 1983.6.(1) The said Act is amended by inserting, after section 42, the following chapter and sections: Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 \"CHAPTER V.l \"SUCCESSION DUTY CREDIT ' '42.1 An individual who makes a gift to an organization prescribed by regulation is entitled to succession duty credit equal to 90% of the value of the gift.For the purposes of the first paragraph, a gift made in execution of the will of an individual is deemed to be a gift made by him immediately before his death.\"42.2 To benefit from succession duty credit in respect of a gift made in a year, an individual must make an application therefor to the Minister on the form determined by him and forward it to him together with a receipt issued by the organization containing the information prescribed by regulation, at the same time as the fiscal return he is required to file for the year under section 1000 of the Taxation Act.\"42.3 Upon receipt of an application for succession duty credit, the Minister shall determine the amount of credit to which the individual is entitled and shall deposit the amount as payment received from the individual in an account kept by him for that purpose.\"42.4 The amounts accumulated in an account referred to in section 42.3 are indexed annually according to the Pension Index determined under the Act respecting the Québec Pension Plan (R.S.Q., chapter R-9).\"42.5 On the death of an individual, the credit he has accumulated under section 42.1 is applicable toward payment of the duties a beneficiary is required to pay under this Act in respect of the property transmitted to him owing to death.The credit is, in the case of this section, distributed among the beneficiaries in proportion to the duties they are required to pay.\"42.1k Succession duty credit is unassignable and unseizable except for the purposes of this Act.\" (2) This section has effect from 11 May 1983.7.(1) Section 6 of the Retail Sales Tax Act (R.S.Q., chapter 1-1) is replaced by the following section: \"\u2022.Every purchaser, at the time of making a purchase at a retail sale in Québec, shall pay a tax equal to 9% of the purchase price of any movable property; in the case of a lease, the tax is payable at the time prescribed by regulation. 254 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 Part 2 In addition, every purchaser, at the time of making a purchase of a blank vidéocassette with a tape base less than 19 millimetres in width at a retail sale in Québec, shall pay an additional tax of $2 for each such cassette.\" (2) This section, where it enacts the first paragraph of section 6 of the Retail Sales Tax Act, has effect from 1 April 1983 and, where it enacts the second paragraph of section 6, has effect from 11 May 1983.8.(1) Section 7 of the said Act is amended by replacing the first paragraph by the following paragraph: \"7.Every person who carries on business or ordinarily resides in Québec and who brings or causes to be brought into Québec any movable property for use or consumption in Québec by himself or by any person at his expense shall, on the date that he begins to use or consume that property, report the matter to the Minister and forward or produce to him the invoice, where applicable, and any other information required by him and shall at the same time pay the tax provided for in the first paragraph of section 6 on the value of the property, except if such tax has been collected by the retailer and, where applicable, the tax provided for in the second paragraph of the said section 6.\" (2) This section, where it refers to the tax provided for in the first paragraph of section 6 of the Retail Sales Tax Act, has effect from 1 April 1983 and, where it refers to the tax provided for in the second paragraph of the said section 6, has effect from 11 May 1983.9.(1) Section 10 of the said Act, amended by section 1 of chapter 20 of the statutes of 1983, is again amended by replacing the first paragraph by the following paragraph: \"10.Every person who employs for his use or consumption any movable property he has produced for one of the purposes provided in paragraph y of section 17 shall, on the date when he begins to use it or consume it for another purpose, pay the tax provided for in the first paragraph of section 6, on the value of the property referred to in paragraph y of the said section 17 and, where applicable, the tax provided for in the second paragraph of the said section 6 in respect of the same property.\" (2) This section, where it refers to the tax provided for in the first paragraph of section 6 of the Retail Sales Tax Act, has effect from 1 April 1983 and, where it refers to the tax provided for in the second paragraph of the said section 6, has effect from 11 May 1983.10.The said Act is amended by inserting, after section 10, the following section: Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 \"10.1 Every person who, after 10 May 1983, has purchased or produced in Québec or brought into Québec movable property contemplated in paragraph z of section 17 which is rolling-stock used solely elsewhere than on public roads for purposes of mining and forest operations within the meaning of the regulations, excluding railway equipment, shall, at the time he begins to use the property for any other purpose or on a public road, pay a tax at the rate provided in the first paragraph of section 6 on the value of the property at that time.The same applies in respect of a person who, after 10 May 1983, has purchased or produced in Québec or brought into Québec railway equipment used only in a quarry or mine for the purposes of working that quarry or mine when he begins to use the property for any other purpose or elsewhere than in that quarry or mine.\" 11.(1) Section 17 of the said Act, amended by section 2 of chapter 20 of the statutes of 1983, is again amended by adding the following paragraph: \"(aj) sales of tampons and sanitary napkins.\" (2) This section has effect from 11 May 1983.12.(1) The said Act is amended by inserting, after section 20.5, the following section: \"20.6 A person who operates a non-profit museum designed for public use and recognized by the Ministère des Affaires culturelles is entitled to the reimbursement of the tax paid by him on the purchase, for a collection, of cultural property within the meaning of the Cultural Property Act (R.S.Q., chapter B-4).\" (2) This section has effect from 11 May 1983.13.(1) Section 1 of the Taxation Act (R.S.Q., chapter 1-3) is amended by inserting, after the definition of the word \"business\", the following definition: \" \"business of providing personal services\" means a business of providing services carried on by a corporation in a taxation year where an employee who provides services on behalf of the corporation, called an \"incorporated employee\" in this definition, in paragraph d of section 61 and in sections 135.2 and 487.2, or a person related to an incorporated employee is a specified shareholder of the corporation within the meaning of the regulations under section 451 and where the incorporated employee may be reasonably classed, disregarding the corporation, as an employee of the entity, within the meaning of the same regulations, to which he provided the services, unless 256 GAZETTE OFFICIELLE DU QUÉBEC, February I.1984, Vol.116, No.5 Part 2 (a) the corporation employs in the business throughout the year more than five full-time employees who are not specified shareholders of the corporation nor related to such shareholders; or (b) the amount received or receivable by the corporation in the year for the services provided is paid or payable by a corporation associated, within the meaning of the regulations made pursuant to section 230.2, with the corporation during that year;\".(2) This section applies to taxation years commencing after 12 November 1981.14.(1) Section 37.1 of the said Act is replaced by the following section: \"37.1 An individual referred to in section 487.1 shall include, in computing his income for the year from an office or employment, every amount deemed in section 487.1 to be a benefit received by him during the year.\" (2) This section applies to the taxation year 1980 and subsequent taxation years; however, for the taxation years 1980 and 1981, section 37.1 of the Taxation Act reads as follows: \"37.1 An individual referred to in paragraph a or b of section 487.2 shall include, in computing his income for the year from an office or employment, every amount deemed in section 487.1 to be a benefit received by him during that year.\" 15.(1) Section 38 of the said Act is amended by replacing the second paragraph by the following paragraph: \"Nor is he required to include therein the value of benefits under an employee benefit plan or employee trust or the value of benefits related to the use of an automobile unless they are related to its operation and are not insurance or registration costs of an automobile contemplated in section 41.\" (2) This section applies to the taxation year 1982 and subsequent taxation years.16.(1) Section 41 of the said Act is replaced by the following section: \"41.Where an employer or a person related to him makes an automobile available to his employee or a person related to the employee in the year for the personal use, exclusive or otherwise, of the employee or thé person, the employee shall include in computing his income the value of such right of use, even if no one used it, less the aggregate Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116.No.5 257 of an amount which is not connected with the operation of the automobile and the insurance and registration costs paid by him or by the person related to him during the year to the employer or a person related to the employer for the use of the automobile.The value of such right of use is equal to 2% of the cost of the automobile for each 30-day period during which the automobile was made available to the employee or the person related to him while remaining the property of the employer or the person related to him; for such purpose, 16 days or more count as such a period.Where the automobile is leased, the value of the right of use is equal to two-thirds of the excess of the cost of leasing payable to the lessor by the employer or the person related to him over that part of such cost attributable to the cost of insurance against loss, damage or liability in respect of the automobile for the number of days during which the automobile is made available to the employee or the person related to him.Where the employee is principally engaged in selling automobiles, the employer may elect that the second paragraph apply in respect of the employee as if the figure \"2%\" were replaced by the figure \"1.5%\", in which case the cost of the automobile concerned to the employer is that obtained by dividing the cost to him of all new automobiles acquired by him in the year for resale in the course of the operation of his business by the number of such automobiles.\" (2) This section applies to the taxation year 1982 and subsequent taxation years.17.(1) Section 60 of the said Act is amended by replacing paragraph a by the following paragraph: \"(a) his income for the year from all offices and employments other than those provided for in section 493 or the office of director of a corporation, computed before any other deduction provided for in this chapter except any deduction allowed under section 79.1; and\".(2) This section, where it refers to an office or employment provided for in section 493 of the Taxation Act, applies to the taxation year 1983 and subsequent taxation years and, where it refers to the deduction provided for in section 79.1 of the said Act, applies in respect of an individual who leaves Canada after 10 May 1983 to hold an employment abroad and in respect of an individual who left Canada before 11 May 1983 for the same reason and who, after 10 May 1983, enters into a new contract with an employer. GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 Part 2 18.(1) Section 61 of the said Act is amended (1) by striking out the word \"or\" at the end of paragraph b; (2) by replacing paragraph c by the following paragraphs: \"(c) if the individual is a Member of the National Assembly or the Legislature of another province, except to the extent that the amount otherwise deductible in computing his income for the year under section 60 exceeds the amount that, but for section 492, would be included in computing that income; \"(d) if the individual is an incorporated employee and a specified shareholder, within the meaning of the regulations under section 451, of a corporation which deducted an amount described in paragraph c of section 135.2 in computing its income for the taxation year ending in the year.\" (2) This section, where it amends paragraph b and where it enacts paragraph d of section 61 of the Taxation Act, applies to the taxation year 1981 and subsequent taxation years and, where it replaces paragraph c of the said section 61, applies to the taxation year 1983 and subsequent taxation years.19.(1) Sections 79.1 to 79.3 of the said Act are replaced by the following sections: \"79.1 An individual who is resident in Québec in a taxation year, except an individual deemed to be resident in Québec under paragraph d of section 8, and who has performed substantially all the duties of his employment in a country other than Canada throughout a period of not less than thirty consecutive days that commenced in the year or the preceding year may deduct, in computing his income for the year from that employment, the amounts provided for in section 79.2, if he is employed throughout that period by a specified employer and if such duties are in connection with a contract under which the specified employer carries on business in such country with respect to prospecting for or exploitation of petroleum, natural gas, minerals or other similar resources, or in respect of business connected with a farming, construction, installation or engineering activity or any prescribed activity, or for the purpose of obtaining such a contract for the specified employer.\"79.2 The amounts referred to in section 79.1 are the following in respect of each period: (a) the amount obtained by multiplying the foreign living allowance received by the individual in the year by the ratio between his net allowance and his total foreign living allowance related to his employment; GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 259 (b) the amount obtained by multiplying the net income received by the individual in the year and that part of his foreign living allowance received by him in the year and which exceeds the amount computed under paragraph a by the ratio between the number of consecutive periods of thirty full days, not exceeding 12, worked abroad by the individual during that period in his employment, and 12.\"79.3 For the purposes of sections 79.1 and 79.2, (a) \"specified employer\" means a person resident in Canada, a corporation which is a foreign affiliate of such a person or a partnership whose members, resident in Canada, including a corporation controlled by persons resident in Canada, are the owners of interests in that partnership having a fair market value in excess of 10% of the fair market value of the aggregate of the interests in the partnership; (b) \"net allowance\" means that part of the foreign living allowance of an individual which does not exceed one-half of his net income; (c) \"net income\" means the income of an individual from his employment abroad, computed without taking into account any foreign living allowance related to that employment and before any deduction made under this chapter.\" (2) This section applies in respect of an individual who leaves Canada after 10 May 1983 to carry on an employment abroad and in respect of an individual who left Canada before 11 May 1983 for the same reason and who enters into a new contract with an employer after 10 May 1983.However, in the latter case, it applies only for a period commencing after the new contract is entered into.20.(1) The said Act is amended by inserting, after section 87.1, the following section: \"87.2 A corporation carrying on in the year the business of providing personal services or that carried on such a business in a previous taxation year is required to include in computing its income for the year every amount deemed in section 487.1 to be a benefit it receives in that year.\" (2) This section applies to a taxation year commencing after 12 November 1981.21.(1) Section 119.1 of the said Act is replaced by the following section: \"119.1 For the purposes of section 111, a person or a partnership referred to in section 487.3 is deemed to receive the benefit provided for in the said section 487.3 as a shareholder.\" 260 GAZETTE OFFICIELLE DU QUÉBEC, February I.1984, Vol.116, No.5 Part 2 (2) This section applies to the taxation year 1982 and subsequent taxation years.22.(1) The said Act is amended by inserting, after section 135.1, the following section: \"135.2 A corporation which carries on the business of providing personal services may deduct in respect of that business under this chapter, only the following amounts to the extent that they would otherwise be deductible: (a) a salary, wages or other remuneration paid in the year to its incorporated employee; (b) the cost to the corporation of an allowance or a benefit granted in the year to an incorporated employee; (c) an expense which, had it been made by an individual, would have been deductible in computing his income for the year under section 62; (d) an amount it pays during the year as court costs or extra-judicial fees to recover an amount owing to it for services it provided.\" (2) This section applies to the taxation year commencing after 12 November 1981.23.(1) The said Act is amended by inserting, after section 157.3, the following section: \"157.4 An individual who, in a taxation year, acquires as the first purchaser a film certified as a Québec film by the Institut québécois du cinéma, may deduct in computing his income for the year, 50% of the amount he may deduct in the computation, in respect of the film, under paragraph a of section 130.Similarly, an individual who is a member of a partnership at the end of the fiscal period of that partnership during which it acquired such a film as the first purchaser, may also deduct in computing his income for the year in which the fiscal period ends, his portion of the amount which would be determined for the year under the first paragraph in respect of the partnership if it were an individual.\" (2) This section applies to the taxation year 1983 and subsequent taxation years.24.(1) Section 310 of the said Act is replaced by the following section: Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.S 261 \"310.The amounts a taxpayer shall include in computing his income under section 309 include those in respect of a registered retirement savings plan or a registered retirement income fund, to the extent provided in sections 906 to 935, and those provided for in sections 965.20, 968 and 968.1.\" (2) This section applies to the taxation year 1983 and subsequent taxation years.25.Section 339 of the said Act is amended by replacing paragraph g by the following paragraph: \"(g) any amount deductible under section 961.1.1 or 961.1.2.\" 26.(1) Sections 487.1 to 487.3 are replaced by the following sections: \"487.1 A corporation carrying on the business of providing personal services or an individual is deemed to receive a benefit in a taxation year equal to the amount computed under section 487.2 when a person or partnership contracts a debt by virtue of services provided or to be provided by the corporation or of the individual's current or planned office or employment.\"487.2 The amount provided for in section 487.1 is obtained by subtracting the interest paid for the year in respect of the debt not later than 30 days after the end of the year from the aggregate of the interest, computed at the prescribed rate, in respect of the debt for the period of the year in which it was unpaid and the interest paid or payable for the year in respect of the debt (a) by a person or a partnership that employed or planned to employ the individual; (b) by an entity, within the meaning of the regulations made under section 451, to which or for which the corporation provided or was to provide services; or (c) by a person who was not a debtor of the debt and who was related to the person or partnership contemplated in paragraph a or to the entity contemplated in paragraph b.A rate lower than the rate contemplated in the first paragraph may be prescribed in the case of an individual who has received a loan from his employer within the scope of a program prescribed to stimulate housing construction.\"487.3 A person who is not a corporation resident in Canada or a partnership every member of which is not such a corporation is deemed to receive a benefit in a taxation year equal to the amount computed 262 GAZETTE OFFICIELLE DU QUÉBEC, February I.1984, Vol.116.No.5 Pan 2 under section 487.4 when he or it contracts a debt with a corporation by virtue of the fact that he or it is a shareholder thereof, that he or it is connected with such a shareholder or that he or it is a beneficiary or a member of a trust or partnership that is such a shareholder.The same rule applies where the person or partnership contracts a debt with a corporation related to the corporation or with a partnership of which the corporation or a corporation related to it is a member.For the purposes of this section, a person is connected with a shareholder of a corporation if he is not dealing at arm's length with the shareholder and if he is not a foreign affiliate of the corporation or a foreign affiliate of a person resident in Canada who is not dealing at arm's length with the corporation.\"487.4 The amount provided for by section 487.3 is obtained by subtracting the interest paid for the year in respect of the debt 30 days after the end of the year or on 31 December 1982, whichever is later, from the interest, computed at the prescribed rate, in respect of the debt for the period of the year in which it was unpaid.' '487.5 Sections 487.1 and 487.3 do not apply in respect of a debt or the portion of a debt (a) that is included in computing the income of a person or partnership under this Part; or (b) on which the interest is paid or payable to the creditor only by the debtor and in respect of which the rate of interest is not lower than the rate which, in view of the circumstances and the terms and conditions of the debt, would have been agreed upon, when the debt was contracted, between the parties who were dealing at arm's length, if the loan of money had been part of the creditor's normal business and if neither of the parties contracted the debt by virtue of an office or employment, or by virtue of the fact that a person or partnership is a shareholder.\"487.6 For the purposes of section 160, any benefit deemed to be received in a taxation year under section 487.1 or 487.3 is also deemed to be interest paid in the year and payable in respect of the year by the debtor in accordance with a legal obligation to pay interest on a loan.\" (2) Where subsection 1 enacts sections 487.1 and 487.2 of the Taxation Act, it applies to taxation years ending after 1981, except that part of such a year which precedes 1 January 1982.(3) Where subsection 1 enacts sections 487.3 and 487.4 of the Taxation Act, it applies to taxation years ending after 1981, except that part of such a year which precedes 1 January 1982; however, it does not apply before 1 July 1983 in respect of a debt contracted before Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 263 8 December 1982 by a corporation that was not resident in Canada and that was not dealing at arm's length with its creditor.(4) Where subsection 1 enacts section 487.5 of the Taxation Act, it applies to taxation years ending after 1981.(5) Where subsection 1 enacts section 487.6 of the Taxation Act, it applies to taxation years beginning after 1981; however, where section 487.6 applies to the taxation year 1982, the corporation or the individual deemed to receive a benefit during that year under section 487.1 of the Taxation Act may deduct, in computing its or his income for the year, the amount that the debtor would otherwise be allowed to deduct under section 160 of the said Act in respect of the benefit if the debtor elects, in his fiscal return for the year, not to deduct the amount.27.(1) Section 726.1 of the said Act is replaced by the following section: \"726.1 An individual may deduct from his income for the year the amount provided for in section 965.18.\" (2) This section applies to the taxation year 1983 and subsequent taxation years.28.(1) Section 771.2 of the said Act is replaced by the following section: \"771.2 Where a corporation has made an election contemplated in section 1029.1 in respect of a non-capital loss that it has sustained during a particular taxation year, the tax payable by it pursuant to subsection 1 of section 771 for any of the 7 taxation years immediately following the particular taxation year must be computed as if the corporation, for the purpose of establishing the amount used as a basis for computing the amount that the corporation may deduct for the year pursuant to subsection 1 of section 125 or subsection 3 of section 137 of the Income Tax Act (Statutes of Canada), could disregard the deduction allowed in computing its taxable income for that subsequent year in respect of the loss.\" (2) This section applies to taxation years ending after 10 May 1983.29.(1) Section 776 of the said Act is amended by replacing the first paragraph by the following paragraph: \"776.An individual who is an elector may deduct from his tax otherwise payable, with respect to a contribution of money during the year to the official representative of an authorized political party, authorized district association or authorized candidate, 50% of the first $280 contributed.\" GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984.Vol.116, No.5 (2) This section applies to the taxation year 1983 and subsequent taxation years.30.(1) The said Act is amended by inserting, after section 776.1, the following sections: \"776.1.1 An individual who is not a dealer acting as an intermediary or as firm underwriter may deduct from his tax payable for a taxation year, otherwise determined under this Part, 35% of the amount he pays in the year or within the following 60 days, to such extent as he did not deduct it for a preceding taxation year, for the purchase, as first purchaser, of a class \"A\" share issued by the corporation governed by the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (1983, chapter 58).\"776.1.2 An individual who did not deduct the total amount that was granted to him under section 776.1.1 may deduct from his tax payable for each subsequent taxation year, otherwise determined under this Part, the balance that has not been so deducted for a preceding taxation year.\"776.1.3 In no case may the amount that an individual may deduct for a taxation year under sections 776.1.1 and 776.1.2 exceed $1 225.\"776.1.4 In no case may an individual deduct an amount under section 776.1.1 or 776.1.2 if (a) he has reached 60 years of age and availed himself of his right to retirement or early retirement; (b) he has reached 65 years of age or, if deceased, would have reached that age in the calendar year had he lived; or (c) during the year or within the following 120 days, he applied for the redemption of the share under subparagraph 4 of section 10 of the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (1983, chapter 58).\"776.1.5 An individual who avails himself of section 776.1.1 shall file the fiscal return provided for by section 1000 and attach thereto a copy of the return, in the prescribed form, that he received from the Fund for the year.\" (2) This section applies to the taxation year 1983 and subsequent taxation years.31.The said Act is amended by inserting, after section 943.1, the following section: Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 265 \"943.2 For the taxation year 1983 or 1984, the expression \"owner-occupied home\" also means a housing unit situated in Québec that has never been inhabited or occupied for other purposes than its sale or the sale of similar housing units and which is acquired by an individual alone or jointly with another person and inhabited by him either for the taxation year 1983 between 19 April 1983 and 1 March 1984, or for the taxation year 1984 between 31 December 1983 and 2 March 1985.The expression also includes, in the case of a housing unit described in the first paragraph that is owned in 1983 or 1984 by a cooperative housing corporation, a share of the capital stock of the corporation acquired by the individual, alone or jointly with another person for the sole purpose of acquiring the right to inhabit the housing unit and if he inhabits it either for the taxation year 1983 between 19 April 1983 and 1 March 1984, or for the taxation year 1984 between 31 December 1983 and 2 March 1985.\" 32.The said Act is amended by inserting, after section 944, the following section: \"944.1 Notwithstanding section 944, in no case may a plan be revoked following a payment made to a beneficiary under the plan if (a) the payment is made between 19 April 1983 and 1 January 1984; (b) the beneficiary was such on 19 April 1983; and (c) the beneficiary uses the whole payment to buy prescribed furnishings within the meaning of the regulations under section 955 before 1 March 1984 for his use in Canada.\" 33.Section 946 of the said Act is replaced by the following section : \"946.Where the registration of a plan is revoked after 19 April 1983, the beneficiary is deemed to have received at that time out of or under a registered home ownership savings plan an amount equal to the fair market value of the property of the plan and section 955 applies to the amount notwithstanding paragraphs a to d of the said section.\" 34.Section 955 of the said Act is amended (1) by replacing that part preceding paragraph a by the following: \"955.A beneficiary under a registered home ownership savings plan shall include in computing his income for a taxation year the amount by which the amount he receives in the year out of or under the plan exceeds the amount computed under section 955.1, except to the extent that the excess amount,\"; 266 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 Pan 2 (2) by inserting, after paragraph a, the following paragraph: \"(a.I) is a payment made to the beneficiary in 1984 and is used by him in the year or within the following 60 days, to acquire his owner-occupied home which has never been inhabited or occupied for other purposes than its sale or the sale of similar housing units and of prescribed furnishings intended for the said housing unit;\"; (3) by striking out the word \"or\" at the end of paragraph b ; (4) by replacing the period at the end of paragraph c by the following: ; or ; (5) by adding the following paragraph: \"(d) if he is a beneficiary under the plan on 19 April 1983, is a payment made to him in 1983 and used by him between 19 April 1983 and 1 March 1984 to acquire prescribed furnishings the acquisition of which he proves in the prescribed manner.\" 35.The said Act is amended by inserting, after section 955, the following section: \"955.1 The amount mentioned in section 955 is obtained by subtracting from the amount received the amount by which the fair market value of the plan immediately before the withdrawal of the amount exceeds the amount by which the premiums paid after 1982 exceeds the amounts determined under this section for preceding taxation years.\" 36.The said Act is amended by inserting, after section 961.1.1, the following sections: \"961.1.2 If an individual meets the requirements set out in section 961.1.3 and uses the funds accumulated in a home ownership savings plan under which he is a beneficiary to acquire an owner-occupied home mentioned in section 943.2 or such a housing unit and prescribed furnishings within the meaning of the regulations under section 955, he may deduct in computing his income either for the taxation year 1983, if he uses the funds between 19 April 1983 and 1 March 1984, or for the taxation year 1984, if he uses the funds between 31 December 1983 and 2 March 1985, the lesser of (a) the difference between $10 000 and the amounts previously deducted by him under section 952, and Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 267 (b) the amount by which the cost to him of his owner-occupied home and prescribed furnishings intended therefor exceeds the aggregate of the amounts deducted by him in computing his income for the year under section 952.1 or not included by him in the computation for the year or the preceding year under section 955 and which are payments contemplated in paragraphs a, a.l and d of the said section 955.\"961.1.3 The requirements mentioned in section 961.1.2 are the following: (a) the individual shall be the beneficiary under a home ownership savings plan which was registered on 31 December 1982; (6) in no case may the individual or his spouse with whom he resided during the year have owned premises used as a dwelling place after 31 December 1981; (c) in no case may a subsidy have been paid under a program prescribed in respect of the home; (d) in no case may a person have claimed a deduction under section 961.1.1 or 961.1.2 in respect of the home.\" 37.Title VI.1 of Book VII of Part I of the said Act, including sections 965.1 to 965.11, is replaced by the following title: \"TITLE VI.l \"STOCK SAVINGS PLANS \"CHAPTER I \"INTERPRETATION \"965.1 In this title, (a) ' 'assets\" means the assets of a corporation as determined under section 965.3 or 965.3.1; (b) \"qualifying share\" means a share or stock of an individual meeting the requirements of section 965.7, 965.8 or 965.9; (c) \"net shareholders' equity\" means the net shareholders'equity of a corporation as determined under section 965.4 or 965.4.1; 268 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 Part 2 (d) \"qualified corporation\" means a corporation mentioned in section 965.10 or 965.12 and not governed by the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (1983, chapter 58); (e) \"developing corporation\" means a qualified corporation described in sections 965.13 to 965.17 and which is not governed by the Act mentioned in paragraph d; (/) \"dealer\" means a dealer, within the meaning defined in section 5 of the Securities Act (1982, chapter 48), having an establishment in Québec and registered with the Commission des valeurs mobilières du Québec and, after 30 September 1983, an insurer, a corporation mentioned in paragraphs b to e of section 250.3, a mutual fund corporation or a mutual fund trust and any other prescribed person; (g) \"adjusted cost base\" means the cost of a share or stock as determined under section 965.6; (h) \"public share issue\" means the distribution of a share or subscription right in a share made in accordance with a receipt from the Commission des valeurs mobilières du Québec or an exemption from filing a prospectus provided for in section 52 or 263 of the Securities Act (1982, chapter 48); (i) \"stock savings plan\" means an arrangement described in section 965.2; (;) \"total income\" means the amount by which the earned income of an individual in a taxation year, within the meaning of section 925, and the portion, not already included in his earned income, of the amounts included by him in computing his income under paragraph b of section 28, paragraphs c, g and k to n of section 87, sections 117, 119.1 and 120 and paragraph k of section 311, exceeds the aggregate of i.his allowable business investment losses; ii.the amount deducted by him in computing his income under subparagraph iii of paragraph c of section 28; iii.the portion, not already deducted in computing his earned income, of the amounts deducted by him in computing his income for the purposes of earning an income described in paragraphs c, g and k to n of section 87 or in section 120; and iv.his losses from a business he carries on as a partner but in which he is not actively engaged. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116, No.5 269 \"CHAPTER II \"GENERALITIES S.\"965.2 A stock savings plan is an arrangement made between an individual who is not a trust, and a dealer, under which that individual entrusts to that dealer the custody of such of his qualifying shares as he may indicate that are not included in any other plan of any kind for the purposes of this Act, except a prescribed plan.The arrangement described in the first paragraph may also be made with a federation of bodies governed by an Act referred to in paragraph cord of section 965.12 in respect of qualifying shares issued by a body governed by such an Act.\"965.3 The assets of a corporation are the assets shown in its books and financial statements submitted to the shareholders for its last taxation year ended before the date of the receipt for the final prospectus or of the application for an exemption from filing a prospectus, less the surplus reassessment of its property and less the amount of its intangible assets that exceeds the expenditure made in that respect.\"865.3.1 The assets of a corporation which is associated, within the meaning of the regulations under section 230.2, with another corporation in the 12 months preceding the date of the receipt for the final prospectus or of the application for an exemption from filing a prospectus, are the aggregate of the assets of the corporation and of each corporation associated with it, as determined under section 965.3, less the amount of investments the corporations own in each other, and less the balance of accounts between the corporations.Nothwithstanding the first paragraph, where a corporation has obtained a receipt for a preliminary prospectus before 21 December 1983, no account is taken, in computing its assets, of the assets of the corporations with which it is not associated at the end of its taxation year immediately preceding that in which the public share issue begins.\"965.4 The net shareholders'equity of a corporation is the one shown in its books and financial statements submitted to the shareholders for its last taxation year ended before the date of the receipt for the final prospectus or of the application for an exemption from filing a prospectus, less the surplus reassessment of its property and less the amount of its intangible assets that exceeds the expenditure made in that respect.\"965.4.1 The net shareholders' equity of a corporation which is associated, within the meaning of the regulations under section 230.2, with a corporation^ the 12 months preceding the date of receipt for 270 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 Part 2 the final prospectus or the application for an exemption from filing a prospectus is the aggregate of the net shareholders'equity of the corporation and of each corporation associated with it, as determined under section 965.4, less the amount of investments the corporations own in each other.Notwithstanding the first paragraph, where the corporation has obtained a receipt for a preliminary prospectus before 21 December 1983, no account is taken, in computing its net shareholders'equity, of the net shareholder's equity of the corporations not associated with it at the end of its taxation year immediately preceding that in which the public share issue begins.\"965.5 For the purposes of sections 965.4 and 965.4.1 where a corporation or a corporation associated with it reduces the net shareholders' equity by any transaction after 15 November 1983 for the purposes of qualifying as a developing corporation, the net shareholders'equity is deemed not to have been reduced unless the corporation shows to the satisfaction of the Minister that the transaction was necessary owing to the normal course of its business.\"965.6 The adjusted cost of a share or stock for an individual is obtained by multiplying the cost of the share or stock for the individual, otherwise determined without taking into account the borrowing costs, brokerage or custody fees or other similar costs related to the share or stock, by (a) 150% in the case of a qualifying share of a developing corporation; (b) 150% in the case of a share issued by the corporation governed by the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (1983, chapter 58); (c) 100%, 75% or 50% in the case of a qualifying share issued in 1983,1984 or after 1984, respectively, by a corporation whose assets are $1 000 000 000 or over; or (d) 100% in every other case.\"CHAPTER III \"QUALIFYING SHARES \"965.7 A share qualifies for a stock savings plan if (a) it is a common share which, after 10 May 1983, carries voting rights under any circumstances in the issuing corporation; Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116.No.5 271 I {b) the voting rights attached thereto, are, after 21 December 1983 equal to those of any other share of the capital stock of the issuing corporation; (c) it cannot, under the conditions pertaining to its issue, be purchased or redeemed by the corporation that has issued it or by any other corporation; (d) it is issued by a qualified corporation mentioned in section 965.10 or in paragraph a, b or c of section 965.12, which states, in the final prospectus or the application for an exemption from filing a prospectus, that the share may be included in a stock savings plan and entitles any person to the benefit provided for in respect of the share by this title; (e) it is purchased within the scope of a public share issue by an individual as first purchaser, other than a dealer acting as an intermediary or as firm underwriter; (/) it is subscribed and paid; and (g) the certificate attesting to it is either remitted directly to the dealer contemplated in section 965.2 either by the issuer of the certificate or by another dealer who certifies that the certificate was held, without interruption from its issue, by a dealer acting as intermediary or as firm underwriter or issued and registered in the dealer's name or in the name of a person designated by him.\" 965.8 A share or stock also qualifies for a stock savings plan if it is a share or stock of an individual, other than a membership stock or share, (a) issued by a qualified corporation mentioned in paragraph c or d of section 965.12; (b) that the issuer, on conditions attaching to the issue of that share, cannot purchase, redeem or reimburse, except on its winding-up or on the death of the holder of the share or stock; (c) that does not qualify for interest or a dividend other than that decided by the general meeting of the members of the issuer or its board of directors after the end of the term for which it is paid; (d) that is transferable; (e) that meets the requirements of paragraphs d to/of section 965.7, mutatis mutandis; and if) the certificate for which is either remitted directly to the dealer or to the federation contemplated in section 965.2 by the issuer of the certificate, or by another dealer or federation who or which certifies GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984.Vol.116.No.5 that it was held, without interruption from its issue, by a dealer or such a federation or issued and registered in the dealer's name, the federation's name or in the name of a person designated by the dealer or the federation.\"965.9 A share also qualifies for a stock savings plan if it is (a) a common share carrying voting rights under any circumstances in the issuing corporation or a preferred share that can be converted at any time by its holder into such a common share; (b) a share the voting rights of which are, after 21 December 1983, equal to those of any other share of the capital stock of the issuing corporation; (c) a share issued by a developing corporation; and (d) a share that meets the requirements of paragraphs c to g of section 965.7, mutatis mutandis.For the purposes of this section, a share issued by a developing corporation described in section 965.14 or 965.16, is a qualified share even where the corporation does not meet the requirements set out in paragraph e of section 965.10.\"CHAPTER IV \"QUALIFIED CORPORATIONS \"965.10 A corporation that makes a public share issue is a qualified corporation if, on the date of the receipt for the final prospectus or of the application for an exemption from filing a prospectus, (a) it is a Canadian corporation; (b) common shares of its capital stock carrying voting rights were registered with a stock exchange in Québec after 5 July 1973, were or are, after that date, the object of a distribution under the conditions provided for in paragraph 1 of section 68 or 338 of the Securities Act (1982, chapter 48) or, after the same date, were distributed in accordance with an authorization granted by the Régie de l'électricité et du gaz before 22 June 1979; (c) its central management is in Québec or it has a wage bill in respect of its employees, within the meaning of the regulations made pursuant to section 771, of which more than one-half was paid during its last taxation year ended before that date to employees of its establishment situated in Québec; Part 2 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 273 (d) not more than 50% of the value of the property as shown in its financial statements submitted to the shareholders for its last taxation year ended before that date is constituted of shares, debentures, bonds or stocks not described in section 965.11 or of guaranteed investment certificates, units of a mutual trust fund, units representing an undivided share in a project or property, subscription rights or purchasing rights to such shares or cash in hand or on deposit; and (e) not fewer than 5 of its full-time employees are not insiders within the meaning of section 89 of the Securities Act.\"965.11 Property the description of which is contemplated in paragraph d of section 965.10 is the following: (a) voting shares representing not less than 20% of the voting shares of a corporation meeting the requirements of paragraph d of section 965.10; (b) debentures, bonds or stocks issued by a body governed by an Act mentioned in subparagraph ii or iii of paragraph d of section 965.12 and meeting the requirements of paragraph d of the said section 965.10.\" 965.12 The following corporations, sociétés and bodies are also qualified corporations: (a) a corporation established pursuant to the Act respecting corporations for the development of Québec business firms (R.S.Q., chapter S-28) whose registration is in force; (b) a corporation of which more than 50% of the voting shares are owned by one or more bodies governed by the Savings and Credit Unions Act (R.S.Q., chapter C-4); (c) a société d'entraide économique governed by the Act respecting the sociétés d'entraide économique (R.S.Q., chapter S-25.1); (d) a body meeting the requirements of paragraphs b to e of section 965.10, mutatis mutandis, and governed by i.the Savings and Credit Unions Act (R.S.Q., chapter C-4); ii.the Cooperatives Act (1982, chapter 26); iii.the Cooperative Syndicates Act (R.S.Q., chapter S-38).\"CHAPTER V \"DEVELOPING CORPORATIONS i 274 GAZETTE OFFICIELLE DU QUÉBEC.February I.1984.Vol.116.No.5 Part 2 \" 965.13 A qualified corporation making a public share issue after 10 May 1983 is a developing corporation if, on the date of the receipt for the final prospectus or of the application for an exemption from filing a prospectus, (a) its corporate seat or principal place of business is in Québec; (b) it carries on, as its main activity, a qualified business within the meaning of the regulations under section 451; (c) throughout the preceding 12 months, not fewer than 5 of its full-time employees were not insiders within the meaning of section 89 of the Securities Act (1982, chapter 48); (d) its assets are less than $25 000 000; and (e) its assets, as determined under section 965.3, are more than $2 000 000 or, in the case of a corporation carrying on a business of a community nature recognized by the Government, are $2 000 000 or less.\" 965.14 A corporation making a public share issue between 10 May 1983 and 16 November 1983 is also a developing corporation if, on the date of the receipt for the final prospectus or of the application for an exemption from filing a prospectus, it meets the requirements of paragraph a of section 965.13, and if substantially all of its property consists of shares of the capital stock of its sole wholly-owned subsidiary which is itself a developing corporation described in section 965.13 or of loans or advances granted to the subsidiary corporation.' '965.15 A qualified corporation making a public share issue after 15 November 1983 is a developing corporation if, on the date of the receipt for the final prospectus or of the application for an exemption from filing a prospectus, (a) it meets the requirements of paragraphs a, b and c of section 965.13; (b) the net shareholders'equity, as determined under section 965.4, is not less than $750 000; (c) the net shareholders' equity is not more than $10 000 000.\"965.16 A corporation making a public share issue after 15 November 1983 is also a developing corporation if, on the date of the receipt for the final prospectus or of the application for an exemption from filing a prospectus, (a) its corporate seat or principal place of business is in Québec; Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 275 (b) substantially all its property consists of shares of the capital stock of one or more of its wholly-owned subsidiaries or of loans or advances granted to such subsidiaries; (c) one of the subsidiaries corporations meets the requirements of paragraphs a to e of section 965.13 or a to c of section 965.15; (d) it acquired control of the subsidiary more than 12 months before that date; and (e) the main activity of the corporation and of its subsidiaries is the carrying on of a qualified business within the meaning of the regulations under section 451.\"965.16.1 A qualified corporation resulting from an amalgamation within the meaning of section 544 that makes a public share issue after 15 November 1983 during its first fiscal period and which, on the date of the receipt for the final prospectus, would be a developing corporation were it not for the amalgamation, is such a corporation if, on the date of the receipt, it meets the requirements of paragraphs a, b, d and e of section 965.13 or a and b of the said section 965.13 and b and c of section 965.15 and if, immediately before the amalgamation, one of the corporations replaced was a developing corporation.In the case of this section, the assets of the corporation or the net shareholders'equity of the corporation are those established at the beginning of its first fiscal period.' '965.17 A qualified corporation making its first public share issue after 15 November 1983 and which, on the date of the receipt for the final prospectus, would be a developing corporation were it not for a venture capital corporation associated with it, is a developing corporation if, at the end of the public share issue, it is no longer associated with the venture capital corporation.For the purposes of this section, a venture capital corporation is a corporation (a) whose main activity consists in investing funds in the form of shares of the capital stock of a corporation; (b) whose administration of the funds it invests in a corporation is generally entrusted, for remuneration, to an administrator who is not related to a shareholder holding more than 10% of the shares of a class of the capital stock of the corporation; (c) whose funds it invests in a corporation are generally not guaranteed by the assets of the corporation; and 276 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 Part (d) whose initial investment in a corporation does not exceed 20% of its funds available for investments of that kind.\"CHAPTER VI \"DEDUCTIONS \" 965.18 An individual who is resident in Québec on the last day of a taxation year and who, during the year, purchases a qualified share and includes it in a stock savings plan under which he is a beneficiary, may deduct in computing his taxable income for the year, in respect of the aggregate of the plans, an amount not exceeding the lesser of (c) the adjusted cost of the qualified shares purchased by him during the year and that he included in the plans not later than 31 January of the following year; and (b) the adjusted cost of the shares included in the plans at the end of the year, including the shares purchased by him during the year and that he included in the plans during the month of January of the following year, less the amount by which the amounts deducted by him under section 726.1 for the preceding two years exceeds any amount described in section 310 that he is required to include in computing his income for the preceding year in respect of a stock savings plan.\"965.19 In no case may the amount of the deduction provided for in section 965.18 exceed the amount obtained by subtracting the deductible amounts in computing the individual's income for the year under paragraph c of section 70 and paragraph b of section 339 and the adjusted cost of the shares mentioned in paragraph b of section 965.6 purchased by him and in respect of which he deducts an amount, during the year, pursuant to section 776.1.1 or 776.1.2, from the lesser of (a) 20% of his total income for the year, and {b) $15 000 for the taxation year 1983 and $20 000 for the taxation year 1984 and subsequent taxation years.\"CHAPTER VII \"INCLUDED AMOUNTS \"965.20 An individual resident in Québec on the last day of a taxation year who, during that year, withdraws a share from a stock savings plan under which he is a beneficiary, shall include in computing his income for the year, in respect of the aggregate of the plans, the lesser of Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 277 (a) the adjusted cost of the shares withdrawn by him from the plans during the year; and (b) the amounts deducted by him under section 726.1 for the preceding two taxation years less any amount described in section 310 which he was to include in computing his income for the preceding year in respect of a stock savings plan, and less the adjusted cost of the shares included in the plans at the end of the year, including the shares purchased by him during the year and which he included in the plans during the month of January of the following year.\"CHAPTER VIII \"SPECIAL CASES \" 965.21 The deemed disposition after 10 May 1983, under section 299, 436 or 440, of a share included in a stock savings plan does not entail the withdrawal of the share from the plan.\" 965.22 The splitting or replacement, without any consideration other than a share, of a share included in a stock savings plan, following a transaction described in section 536, 541 or 544 occurring after 10 May 1983, does not entail the withdrawal of the share from the plan if the requirements set out in paragraph g of section 965.7 are met in relation to each share issued in respect of the split or replaced share.In such a case, each new share issued is deemed to be a qualifying share that was included in the plan at the same time as the split or replaced share.In any other case, the split or replaced share is deemed to be withdrawn from the plan at the time of the splitting or replacement at the adjusted cost determined in respect of the share immediately before that time.' '965.23 In the case provided for in the first and second paragraphs of section 965.22, the adjusted cost of the split or replaced share or of each new share issued is equal to the adjusted cost of the split or replaced share determined immediately before the splitting or replacement, divided by the number of shares resulting from the splitting or replacement.\"965.24 Where a share of a corporation governed by the Act respecting corporations for the development of Québec business firms (R.S.Q., chapter S-28) included in a stock savings plan is exchanged after 21 June 1983 for a share from another such corporation following a transaction that would be described in section 536 if there were no other consideration than a share, the exchange does not entail the withdrawal of the share from the plan. 278 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Part 2 In such a case, each new share issued is deemed to be a qualifying share that was included in the plan at the same time as the exchanged share, and the adjusted cost of the exchanged share or of each new share issued is equal to the adjusted cost of the exchanged share immediately before the exchange less any consideration that is not a share and that is provided for in its respect, divided by the number of shares resulting from the exchange.In addition, any consideration that is not a share and that is provided for in respect of the exchanged share is deemed to be a share that is withdrawn from the plan and whose adjusted cost base is equal to the difference between the adjusted cost base of the exchanged share, immediately before the exchange, and that of the new shares issued.\"CHAPTER IX \"ADMINISTRATION ' '965.25 Every dealer or federation with whom an individual has made an arrangement for a stock savings plan shall keep in Québec a record indicating, in a separate account, all the transactions effected on behalf of that individual under that plan.\"965.26 The dealer or federation shall ensure that every share or stock to be included in a stock savings plan has been purchased within the scope of a public share issue by an individual as first purchaser, other than a dealer acting as an intermediary or firm underwriter, that the certificate for the share has been transmitted directly by the issuer of the certificate or by another dealer or federation certifying that the certificate was held, without interruption from its issue, by a dealer acting as an intermediary or firm underwriter or by such a federation, and that the qualified corporation that issued the share has stated, in the final prospectus or the application for an exemption from filing a prospectus, that the share could be included in a stock savings plan.' '965.27 An individual who avails himself of this title shall attach to his fiscal return filed for a taxation year in accordance with section 1000 a statement in the prescribed form concerning the stock savings plans under which he is a beneficiary together with a copy of the declarations in the prescribed form received by him in the year in respect of those plans from the dealers or federations mentioned in section 965.2.\" 38.(1) Section 1026 of the said Act is amended by replacing the second paragraph by the following paragraph: \"However, subparagraph a of the first paragraph does not apply to any individual whose tax for the year or whose basic provisional Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 279 account for the preceding year is less than $600 nor to any individual who would be referred to in section 1018 but for a taxable capital gain made by him in the year or an amount included in computing his income for the year pursuant to section 94 or 105.\" (2) This section applies to the taxation year 1983 and subsequent taxation years.39.(1) Section 1027 of the said Act is amended by adding the following paragraph: \"However, subparagraph a of the first paragraph does not apply to a corporation whose aggregate tax payable for the year or the preceding year under this Act is less than $600.\" (2) This section applies in respect of a payment that a corporation is liable to make after 10 May 1983.40.(1) Section 1029.1 of the said Act is replaced by the following section: \"DIVISION I \"credit for losses \"1029.1 A corporation that is not exempt from tax and sustains a non-capital loss for a taxation year may elect, irrevocably, in its fiscal return to be filed for the year under section 1000, not later than six months from the end of the year, that this division apply.\" (2) This section applies to taxation years ending after 10 May 1983.41.(1) Section 1029.2 of the said Act is amended (1) by replacing subparagraphs i and ii of paragraph a by the following subparagraphs: \"i.such proportion of 3 per cent of the amount by which such loss exceeds the part of the loss if deducted in computing its taxable income for each of the 3 preceding years, as is represented by the ratio between its business carried on in Québec during the particular year and the aggregate of its business carried on in Québec and elsewhere during the latter year as established under subsection 2 of section 771; and \"ii.the amount by which three times its tax payable for the particular year under Part IV exceeds the amount it is deemed to have paid to the Minister under paragraph b on the last day of the particular year in respect of each non-capital loss sustained during any of the 7 preceding taxation years, and which has been the object of an election referred to in section 1029.1; and\"; 280 GAZETTE OFFICIELLE DU QUÉBEC.February I.1984.Vol.116.No.5 Part 2 (2) by replacing that part of paragraph b which precedes subparagraph i by the following: \"(b) on the last day of any of the 7 taxation years immediately following the particular year, as partial payment of its tax payable for such subsequent year pursuant to this Part, the lesser of the following amounts:\"; (3) by replacing subparagraph ii of paragraph b by the following subparagraph: \"ii.the amount by which the aggregate of its tax payable pursuant to this Part and three times its tax payable pursuant to Part IV for that subsequent year exceeds the aggregate, in respect of each noncapital loss it sustained during a taxation year preceding the particular year, and which was the object of an election prescribed in section 1029.1,oftheamountsitis deemed to have paid to the Minister pursuant to this paragraph on the last day of that subsequent year.\" (2) This section applies to taxation years ending after 10 May 1983.42.(1) Section 1029.3 of the said Act is replaced by the following section: \"1029.3 Section 1029.2 does not apply, for a taxation year, in respect of a corporation that is exempt from tax for that year nor in respect of a portion of a non-capital loss to which paragraph b of section 564.4 or 736 would apply for that year were it not for section 735.1.\" (2) This section applies to taxation years ending after 10 May 1983.43.(1) The said Act is amended by inserting the following division and section after section 1029.6: \"DIVISION II \"credit for research and development \"1029.7 A taxpayer not mentioned in section 984 or 985, who carries on a business in Canada and undertakes or causes to be undertaken in Québec after 10 May 1983, scientific research within the meaning of the regulations made pursuant to section 222, is deemed to have paid to the Minister, for the taxation year during which the research was undertaken, as partial payment of his tax payable for that year pursuant to this Part, an amount equal to 10% of the wages he has paid during the year in respect of the research to his employees of.an establishment situated in Québec and of the portion of the remuneration that he has paid during the year in respect of the research to a person who has undertaken all or part of the research, that may Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 281 be attributed to the wages of the employees of an establishment of that person situated in Québec or would be if he had such employees.Furthermore, for the purposes of computing the payments that a taxpayer is liable to make under section 1026 or 1027, the taxpayer is deemed to have paid to the Minister as partial payment of his tax payable pursuant to this Part, on the date on which each quarterly or monthly payment is required to be paid, the amount which would be determined under the first paragraph if it applied only to the period covered by the payment, and on the date the last payment is required to be paid, the balance of the amount determined under the said first paragraph.For the purposes of this section, \"wages\" means the income computed pursuant to Chapters I and II of Title II of Book III of this Part.\" (2) This section, where it refers to a payment that a taxpayer is liable to make, applies in respect of such a payment that must be made after 15 November 1983.44.Section 1049.1 of the said Act is amended by replacing the first paragraph by the following paragraph: .' '1049.1 A corporation that, in its final prospectus or an application for exemption from filing a prospectus, states falsely that the issued shares may be included in a stock savings plan described in section 965.2 is liable to a penalty equal to 20% of the adjusted cost base, determined pursuant to section 965.6, of each share or stock of the issue distributed in Québec to an individual other than a trust.\" 45.Section 1132 of the said Act, amended by section 6 of chapter 20 of the statutes of 1983, is again amended by replacing the second paragraph by the following paragraph: \"Notwithstanding paragraph a of the first paragraph, the tax payable by a bank not referred to in Schedule B to the Bank Act (Statutes of Canada) and which has not entered into an agreement with the Government in connection with a program prescribed to stimulate housing construction is equal, for a taxation year or part of a taxation year comprised between 30 June 1982 and 16 November 1983, to 1.2% of its paid-up capital.\" 46.(1) Section 1211 of the said Act is replaced by the following section: \"1211.There may be deducted in computing the taxable value of a gift made by a donor in a year to an individual except a gift by settlement or the transfer of property to a trust, the lesser of the value 282 GAZETTE OFFICIELLE DU QUÉBEC.February I.1984.Vol.116.No.5 Pan 2 of the gift and the amount by which $5 000 exceeds the value of all other gifts made by the donor to the individual in the year and before the date when the gift was made, except gifts exempt from tax under this Part and gifts made by settlement or the transfer of property to a trust.However, not more than $25 000 may thus be deducted in a year in computing the taxable value of all gifts made by the donor in the year.\" (2) This section applies to the taxation year 1983 and subsequent taxation years.47.(1) Section 1212 of the said Act is replaced by the following section: \"1212.In addition to the deduction provided for in section 1211, a person who makes a gift to his children of a property used in the operation of a farm, of shares of a cooperative or corporation whose main source of revenue is farming or of an interest in a farm partnership may deduct, in computing the taxable value of his gifts in a year, an amount not exceeding $100 000.That deduction may be used by the person twice in his lifetime; however, the amounts so deducted must not exceed $100 000 .\" (2) This section applies to the taxation year 1983 and subsequent taxation years.48.(1) Section 1218 of the said Act is amended by replacing paragraph a by the following paragraph: \"(a) the deduction of $25 000 granted under section 1211 to the donor must be apportioned among the donees to whom the donor made gifts in the year, proportionately to the aggregate value of the gifts made to each donee, except that a deduction not exceeding $5 000 must be granted in respect of the gifts made to a donee under this paragraph;\".(2) This section applies to the taxation year 1983 and subsequent taxation years.48.(1) Sections 9,10 and 11 of the Licences Act (R.S.Q., chapter L-3) are replaced by the following section: \"9.Any licence issued is valid only for the person, the period of time and the establishment, the vehicle or vessel mentioned therein.\" (2) This section applies from 1 May 1984.50.(1) Section 13 of the said Act is replaced by the following section: GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984.Vol.116.No.5 \"13.The holder of a licence shall display it in the principal room of the establishment or in the vehicle or vessel where the rights conferred by the licence are exercised.If a holder does not comply with the first paragraph for the whole period for which the licence is granted, he is deemed not to hold the licence.\" (2) This section applies from 1 May 1984.51.(1) Section 16.1 of the said Act is replaced by the following section: \"16.1 Every person exercising an activity in respect of which a licence is required without holding such a licence shall pay to the Minister of Revenue the same duties as if he were holding such licence.\" (2) This section applies from 1 May 1984.52.(1) The said Act is amended by striking out Divisions II and IV, comprising sections 23 to 39.1 and 67 to 79 respectively.(2) This section applies from 1 May 1984.53.(1) Section 79.2 of the said Act, amended by section 7 of chapter 20 of the statutes of 1983, is again amended by replacing that part of paragraph b which precedes subparagraph i by the following: \"(b) $0.03 for every non-returnable container of a capacity of less than .455 millilitres that he distributes between 30 June 1984 and 1 January 1985, $0.04 for every such container that he distributes between 31 December 1984 and 1 July 1985, $0.05 for every such container that he distributes after 30 June 1985 and $0.05 for any other non-returnable container that he distributes, except:\".(2) This section applies from 1 July 1984.54.(1) Section 79.3 of the said Act, amended by section 8 of chapter 20 of the statutes of 1983, is again amended by replacing that part of paragraph b which precedes subparagraph i by the following: \"(b) $0.03 for every non-returnable container of a capacity of less than 455 millilitres that he distributes between 30 June 1984 and 1 January 1985, $0.04 for every such container that he distributes between 31 December 1984 and 1 July 1985, $0.05 for every such container that he distributes after 30 June 1985 and $0.05 for any other non-returnable container that he distributes, except:\".(2) This section applies from 1 July 1984. 284 GAZETTE OFFICIELLE DU QUÉBEC.February 1.1984.Vol.116.No.5 Part 55.(1) Section 79.3.1 of the said Act is repealed.(2) This section applies from 1 July 1984.56.(1) The said Act is amended by striking out Divisions vi and viii to xi, comprising sections 86 to 88 and 97 to 141, respectively.(2) This section applies from 1 May 1984.57.Section 4 of the Act respecting the Ministère du Revenu (R.S.Q., chapter M-31) is amended by striking out the second paragraph.58.(1) Section 68.1 of the said Act is amended (1) by replacing the first paragraph by the following paragraph: \"68.1 In addition to any recourse specially provided for any contravention of a fiscal law, the Deputy Minister may apply to a judge of the Superior Court to pronounce, against any person who keeps an establishment or carries on an activity for which a registration certificate, licence or permit is required, without holding such a certificate, licence or permit still in force, an injunction ordering the closing of the establishment or of any establishment in which that person carries on that activity, until such time as a registration certificate, licence or permit is issued to him and all the costs are paid.\"; (2) by replacing the third paragraph by the following paragraph: \"Proof that the person against whom an injunction is applied for keeps an establishment or carries on an activity for which a registration certificate, licence or permit is required, without holding such a certificate, licence or permit still in force, constitutes sufficient proof to grant the injunction.\" (2) This section applies from 1 May 1984.59.Section 53.1 of the Act respecting the sociétés d'entraide économique (R.S.Q., chapter S-25.1) is amended by replacing subparagraphs 2 and 3 of the first paragraph by the following paragraphs: \"(2) which, from the continuance, form part of funds invested in a registered home ownership savings plan, if the beneficiary has acquired either an owner-occupied home within the meaning of the Taxation Act (R.S.Q., chapter 1-3), or, between 19 April 1983 and 1 March 1984, furnishings prescribed within the meaning of the regulations made pursant to section 955 of the said Act; \"(3) which are derived from the conversion of shares of a caisse d'entraide économique that were invested between 1 June 1981 and 2 GAZETTE OFFICIELLE DU QUÉBEC.February 1, 1984, Vol.116, No.5 285 31 December 1981 in a registered home ownership savings plan, if the beneficiary of the plan has acquired an owner-occupied home within the meaning of the Taxation Act before 31 December 1983, or, between 19 April 1983 and 1 March 1984, furnishings prescribed within the meaning of the regulations made under section 955 of the said Act.\" 60.Section 200.1 of the said Act is amended by replacing subparagraphs 2 and 3 of the first paragraph by the following paragraphs: \"(2) which, from the continuance, form part of funds invested in a registered home ownership savings plan, if the beneficiary has acquired an owner-occupied home wigthin the meaning of the Taxation Act (R.S.Q., chapter 1-3, or, between 19 April 1983 and 1 March 1984, furnishings prescribed within the meaning of the regulations made pursuant to section 955 of the said Act; \"(3) which, between 1 June 1981 and 31 December 1981, were shares of a caisse d'entraide économique invested in a registered home ownership savings plan, if the beneficiary has acquired an owner-occupied home within the meaning of the Taxation Act before 31 December 1983 or, between 19 April 1983 and 1 March 1984, furnishings prescribed within the meaning of the regulations made pursuant to section 955 of the said Act.\" \u20221.(1) Section 2 of the Fuel Tax Act (R.S.Q., chapter T-l) is amended by replacing the first paragraph by the following paragraph: \"2.Every person who in any way acquires in Québec one of the categories of fuel mentioned in section 4 for purposes other than resale shall pay to the Minister, on each litre, a tax equal to 30% of the average retail price per litre of that fuel.Such tax is, however, reduced in the proportion determined by regulation when the fuel is delivered to the purchaser by a person in the manner and in the border regions of Québec prescribed by regulation.\" (2) This section has effect from 16 November 1983.62.(1) Section 4 of the said Act is amended (1) by striking out the word \"and\" at the end of subparagraph d of the first paragraph; (2) by replacing the period at the end of subparagraph e of the first paragraph by a semicolon; (3) by adding, in the first paragraph, the following subparagraph: \"(/) propane gas.\"; 286 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984.Vol.116, No.5 Part 2 (4) by replacing the second paragraph by the following paragraph: \"When benzol, a mixture of benzol with another substance, butane gas or liquified petroleum gas is sold as gasoline, it is deemed to be regular leaded gasoline.\" (2) This section has effect from 11 May 1983.63.(1) Section 5 of the said Act is amended by replacing paragraphs a to e by the following paragraphs: \"(a) $0.395 per litre for regular leaded gasoline; \"(b) $0.430 per litre for high-octane leaded gasoline; \"(c) $0.420 per litre for regular unleaded gasoline; \"(d) $0.430 per litre for high-octane unleaded gasoline; \"(e) $0.360 per litre for fuel oil; \"CO $0.275 per litre for propane gas.\" (2) This section has effect from 11 May 1983.64.(1) Section 6 of the said Act is replaced by the following section: ' '6.An average retail price per litre mentioned in section 5 is used to compute the tax provided for in the first paragraph of section 2 until it is replaced by an average retail price per litre determined from time to time by the Minister in accordance with section 7.\" (2) This section has effect from 11 May 1983.65.Section 9 of the said Act is amended (1) by striking out the word \"and\" at the end of paragraph e\\ (2) by replacing the period at the end of paragraph/by a semicolon; (3) by adding the following paragraph: \"(g) aviation fuel acquired after 20 June 1983 and used on an international flight within the meaning of the regulations.\" 66.(1) Section 4 of the Telecommunications Tax Act (R.S.Q., chapter T-4) is amended by replacing the first and second paragraphs by the following paragraph: GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116.No.5 287 \"4.A tax of 9% is imposed on the price of every telecommunication sent or received by a user, and on the rent due or paid by a user.\" (2) This section has effect from 1 April 1983.67.Sections 7 and 8 of the Act to amend certain fiscal legislation (1983, chapter 20) are amended by replacing paragraph 3 of each by the following paragraph: \"(3) by adding, after subparagraph iii of paragraph b, the following subparagraph: \"iv.containers for which a deposit is required at the time of the retail sale and which he recovers and recycles or causes to be recycled.\" \" 68.This Act shall operate notwithstanding the provisions of sections 2 and 7 to 15 of the Constitution Act, 1982 (Schedule B of the Canada Act, chapter 11 in the 1982 volume of the Acts of the Parliament of the United Kingdom).69.This Act comes into force on the day of its sanction. \" >.ft , ;\".:nr Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116.No.5 289 NATIONAL ASSEMBLY THIRTY-SECOND LEGISLATURE FOURTH SESSION Bill 45 An Act to amend legislative provisions concerning municipalities (1983, Chapter 57) 1st reading 15 November 1983 2nd reading 12 December 1983 3rd reading 22 December 1983 Assented to 22 December 1983 Québec Official Publisher 1983 290 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116.No.5 Pan EXPLANATORY NOTES This bill amends various legislation concerning municipal bodies to reduce the cost of and simplify their operations, eliminate legal obstacles encountered in municipal management and generalize certain pertinent powers presently held by only a few municipal bodies.More particularly, the bill enables the municipalities to promote the renovation of the centre or central sector of the city or town.For instance, those municipalities which have a special planning program for that part of their territory will henceforth be authorized to acquire and alienate immovables in view of revitalization projects that are consistent with the program or make grants to foster the carrying out of works in that sector.The bill also authorizes the adoption of a special planning program for the centre or central sector of the city or town that is not part of the general planning program of the municipality.This bill also grants municipalities the power to make grants to property owners who wish to demolish an undesirable structure.The bill enables the municipalities to regulate the installation and maintenance of heating and cooking apparatus or appliances on their territory.Moreover, the bill enables municipal agencies to award turn-key contracts in the exercise of their competence in respect of waste water purification.In addition, the bill updates the office of director general and provides that his duties may be performed by one person holding that office or by a person discharging several functions.Finally, the bill simplifies the procedure for the allocation of the proceeds of the sale of an immovable for failure to pay municipal taxes. Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 291 ACTS AMENDED BY THIS BILL (1) the Municipal Code; (2) the Act respecting land use planning and development (R.S.Q., chapter A-19.1); (3) the Cities and Towns Act (R.S.Q., chapter C-19); (4) the Act respecting the Commission municipale (R.S.Q., chapter C-35); (5) the Act respecting the Communauté régionale de l'Outaouais (R.S.Q., chapter C-37-1); (6) the Act respecting the Communauté urbaine de Montréal (R.S.Q., chapter C-37.2); (7) the Act respecting the Communauté urbaine de Québec (R.S.Q., chapter C-37.3); (8) the Act respecting municipal and school debts and loans (R.S.Q., chapter D-7); (9) the James Bay Region Development Act (R.S.Q., chapter D-8); (10) the Act respecting elections in certain municipalities (R.S.Q., chapter E-2.1); (11) the Act respecting municipal taxation (R.S.Q., chapter F-2.1); (12) the Mining Act (R.S.Q., chapter M-13); (13) the Act to promote the regrouping of municipalities (R.S.Q., chapter R-19); (14) the Act respecting the Société québécoise d'assainissement des eaux (R.S.Q., chapter S-18.21); (15) the Act respecting Northern villages and the Kativik Regional Government (R.S.Q., chapter V-6.1); (16) the Charter of the City of Montréal (1959-60, chapter 102); (17) the Charter of the City of Laval (1965,1st session, chapter 89); (18) the Act to incorporate the Montreal South Shore Transit Commission (1971, chapter 98). i I \\ :\\ Part 2 GAZETTE OFFICIELLE DU QUÉBEC.February I.1984.Vol.116, No.5 293 Bill 45 An Act to amend legislative provisions concerning municipalities THE PARLIAMENT OF QUÉBEC ENACTS AS FOLLOWS: DIVISION I amendments to the municipal code 1.The Municipal Code is amended by inserting, after article 5d, the following articles: \"Se.Where a special planning program in respect of that part of the territory of a local corporation designated as the \"central sector\" and planning by-laws consistent with that program are in force in a local corporation, the local corporation may carry out any program of acquisition of immovables provided for in the special planning program in view of alienating or leasing the immovables for purposes contemplated in the program.The local corporation may also acquire any immovable situated in that part of its territory designated as the \"central sector\" even if the acquisition is not provided for in a program of acquisition of immovables, in view of alienating or leasing it to a person who requires it to carry out a project that is consistent with the special planning program, if the person is already the owner of lands or the beneficiary of a promise of sale of lands, representing two-thirds of the area required for the carrying out of the project.\"5/.For the purposes of article 5e, the local corporation may, in particular, (1) acquire an immovable by agreement or by expropriation; 294 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984.Vol.116.No.5 Part2 (2) hold and manage the immovable; (3) carry out the required development, restoration, demolition or clearing work on the immovable; (4) alienate or lease the immovable for the purposes contemplated.\"5g.The alienation of the immovable is not subject to any special formality and does not require the approval of the Commission municipale du Québec.Notwithstanding the foregoing, the alienation or leasing of the immovable for a price lower than the cost price of the immovable for the corporation requires the prior approval of the Minister of Municipal Affairs.The Minister of Municipal Affairs may make regulations to prescribe the mode of computing the cost price of an immovable, which may differ according to such cases as he may determine.The regulations may also specify the cases in which it is not necessary to compute the cost price; in such a case, prior approval of the Minister is not required.The regulations come into force on the day of their publication in the Gazette officielle du Québec or on any later date fixed therein.\"5h.The amounts derived from the alienation of the immovable may be used only for the purposes contemplated in articles 5e and 5/ and for the purposes of the subsidies provided for in this Code in respect of works carried out in that part of the territory contemplated in article 5e.\" 2.Article 77c of the said Code, enacted by section 37 of chapter 16 of the statutes of 1980, is amended by replacing the second and third paragraphs by the following paragraphs: \"The amounts are adjusted on 1 January every year in accordance with the rate of increase in the Consumer Price Index for Canada established by Statistics Canada.The rate of increase is established on the basis of the Consumer Price Index for Canada for the month preceding the adjustment, reduced by the Consumer Price Index for Canada for the same month of the preceding year, divided by this last Consumer Price Index.\" 3.Article 77* of the said Code, enacted by section 37 of chapter 16 of the statutes of 1980, is amended by replacing the first paragraph by the following paragraph: \"77k.Notwithstanding any contrary provision of any general law, special Act, regulation, by-law or order, no member of the council of the local corporation may receive, as an indemnity for a portion of the Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1, 1984, Vol.116, No.5 295 expenses attaching to the office of mayor or councillor and an office in a mandatary body of the local corporation or in a supramunicipal body, a total annual sum greater than the amount of the annual expense allowance of a Member of the National Assembly established under the Act respecting the conditions of employment and the pension plan of the Members of the National Assembly (R.S.Q., chapter C-52.1).\" 4.Article 144 of the said Code, amended by section 38 of chapter 67 of the statutes of 1979, is again amended by adding, at the end, the following paragraph: \"Every request of the council and every report or account contemplated in this article must be forwarded through the agency of the secretary-treasurer.\" 5.Article 148 of the said Code, replaced by section 5 of chapter 103 of the statutes of 1930, amended by section 1 of chapter 118 of the statutes of 1933 and replaced by section 44 of chapter 16 of the statutes of 1980, is again replaced by the following article: ' ' 148.The secretary-treasurer may be dismissed at all times, even before the expiry of the term of his appointment.The vote of the absolute majority of the members of the council is required to dismiss the secretary-treasurer, suspend him without pay or reduce his salary.\" 6.Article 148a of the said Code, enacted by section 1 of chapter 85 of the statutes of 1968 and amended by section 3 of chapter 82 of the statutes of 1969, is again amended (1) by replacing the first paragraph by the following paragraph: \"148a.The resolution dismissing the secretary-treasurer, suspending him without pay or reducing his salary shall be served upon him by handing a copy thereof to him in person.A secretary-treasurer who has held office for at least twelve consecutive months may appeal from such a decision to the Commission municipale du Québec, which shall decide finally, after inquiry.\"; (2) by replacing the third paragraph by the following paragraph: \"If the appeal is upheld, the Commission may also order the corporation to pay to the appellant a sum of money which it determines to indemnify him for the expenses that he has incurred for such appeal.The order to such effect shall be homologated, upon motion by the appellant, by the court of competent civil jurisdiction.The appellant may thereafter execute the judgment against the corporation.\" 296 GAZETTE OFFICIELLE DU QUÉBEC, February I, 1984, Vol.116, No.5 Pan 2 7.The said Code is amended by inserting, after article 148c, the following article: \"148b.Articles 148 and 148a do not apply to a suspension without pay unless (1) the suspension is for more than twenty working days, or (2) the suspension, whatever its duration, occurs within the twelve months following the expiry of a suspension without pay for more than twenty working days.\" 8.The said Code is amended by inserting, after article 171, the following articles: \"171 a.The secretary-treasurer is the chief officer of the corporation.\"171ft.Under the authority of the council or of the executive committee, the secretary-treasurer is responsible for the administration of the corporation and for that purpose he shall plan, organize, direct and supervise the activities of the corporation.\"171c.In application of articles 171a and 1716, the secretary-treasurer shall, in particular, perform the following duties: (1) he shall ensure communication between the council, the executive committee and other committees on the one hand, and the other officers and employees of the corporation on the other hand; for that purpose, the secretary-treasurer shall have access to all the documents of the corporation and may require any document or information from any officer or employee except where, in the opinion of the head of the police department, it would disclose the content of a record concerning a police investigation; (2) he shall assist the council, executive committee or any other committee in the preparation of the budget and, where such is the case, the corporation's program of capital expenditures and the plans, programs and projects intended for the orderly functioning of the corporation with the collaboration of the heads of departments and the other officers and employees of the corporation; (3) he shall examine the complaints and claims against the corporation; (4) he shall examine the draft by-laws of the corporation; (5) he shall attend the meetings of the council, of the executive committee and the other committees; Part 2 GAZETTE OFFICIELLE DU QUÉBEC, February 1.1984, Vol.116, No.5 29, (6) he shall report to the council or to the executive committee on the carrying out of its decisions and, in particular, on the use of the funds for the purposes for which they were voted.\" 9.The said Code is amended by inserting, after article 250, the following article: \"250a.The presiding officer shall not vote at the election.\" 10.Article 282 of the said Code is replaced by the following article: \"282.Where the addition of the votes gives the same number of votes to more than one candidate and one additional vote to any candidate would give him the right to be declared elected, the presiding officer shall immediately declare in writing that there is a tie.A recount of the votes must then be made in accordance with article 313ft.\" 11.Article 313 ft of the said Code, enacted by section 10 of chapter 50 of the statutes of 1954-55, is amended by addiqg, at the end, the following paragraph: \"A recount must also be made when the presiding officer has declared, in accordance with article 282, that there is a tie.In such a case, articles 313d, 313